Illustrative exemption language for instant food mixes includes similar products not specifically named in the notification.

Concessional duty under Notification No. 3/2006-C.E. covered instant food mixes where the notification used the words "such as" before listing examples. The expression was read as illustrative rather than exhaustive, so products of the same kind were not excluded merely because they were not specifically named. On that interpretation, the assessee's products were instant food mixes within the exemption entry, and denial of the concessional exemption was not sustainable.

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Issues: Whether the concessional exemption under Notification No. 3/2006-C.E. covered instant food mixes not specifically named in the illustrative list following the words "such as".

Analysis: The exemption entry granted concessional duty to instant food mixes, and the listed items were treated as examples of that class. The expression "such as" was read in its ordinary sense as indicative of items of the same kind, not as a restrictive or exhaustive enumeration. The products manufactured by the assessee were found to be instant food mixes falling within the description, and the inclusion of specific examples did not exclude similar goods merely because they were not individually named. The interpretation adopted was consistent with the ordinary meaning of the words used in the notification and with the view that illustrative language enlarges rather than confines the scope of the exemption.

Conclusion: The products were covered by the notification and the denial of exemption was not sustainable.

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