Exemption for milk products excludes paneer and chena where cheese is carved out, with no conflict between notification versions.

An exemption entry for milk and milk products that expressly excludes cheese was interpreted to cover paneer within the exclusion, as paneer was treated as a form of soft cheese. Chena, when given shape, was also regarded as paneer, and the Tribunal's view that chena and paneer were the same item was accepted. The English and Hindi versions of the notification were held not to create any conflict, because both conveyed the same substantive exclusion. On that basis, paneer and chena were held excluded from the exemption under Entry 40, and the revision was dismissed.

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Issues: Whether paneer and chena were excluded from Entry 40 of the exemption notification for milk and milk products, and whether the English and Hindi versions of the notification created any conflict affecting the exemption.

Analysis: Entry 40 exempted milk and milk products, but specifically excluded cheese. The notification was read in both English and Hindi versions, and the Court found no real conflict between them. On the materials before it, paneer was treated as a form of soft cheese, and chena when given shape was regarded as paneer. The earlier view that paneer falls within the excluded category of cheese was followed, and the Tribunal's approach treating chena and paneer as the same item was accepted.

Conclusion: Paneer and chena were held to be excluded from the exempted milk products under Entry 40, and the revision was dismissed.

Ratio Decidendi: Where an exemption entry excludes cheese, paneer as a form of soft cheese falls within the exclusion, and a merely linguistic difference between Hindi and English versions does not alter that substantive position when the intended meaning is clear.

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