https://www.taxtmi.com/caselaws?id=73261 An exemption notification for goods under Item 68 was construed by reference to the ordinary and commercial meaning of its undefined terms. The Tribunal held that the meaning of "insecticides" in the notification could not be controlled by the schedule or definition in the Insecticides Act, 1968, because a definition from another statute dealing with a different subject should not be imported unless expressly adopted. On the materials before it, products used to prevent or repel insects could fall within the notification's use of insecticides or pesticides, so exemption could not be denied merely because the products were absent from the Insecticides Act schedule. en-us Tue, 18 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 16:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73261 An exemption notification for goods under Item 68 was construed by reference to the ordinary and commercial meaning of its undefined terms. The Tribunal held that the meaning of "insecticides" in the notification could not be controlled by the schedule or definition in the Insecticides Act, 1968, because a definition from another statute dealing with a different subject should not be imported unless expressly adopted. On the materials before it, products used to prevent or repel insects could fall within the notification's use of insecticides or pesticides, so exemption could not be denied merely because the products were absent from the Insecticides Act schedule. Case-Laws Central Excise Tue, 18 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73261