https://www.taxtmi.com/caselaws?id=75320 Ammonium chloride supplied to a specified public funded research institution was treated as a consumable under Notification No. 10/97-C.E. because it was ultimately consumed in solid propellant rockets used for research, and the prescribed certificate had been produced. On those facts, the exemption condition was satisfied and duty relief was admissible. The Revenue's restrictive ejusdem generis argument was not accepted in this setting, as the notification's purpose covered the supply of such material to the research institution for scientific use. en-us Thu, 25 Sep 2008 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75320 Ammonium chloride supplied to a specified public funded research institution was treated as a consumable under Notification No. 10/97-C.E. because it was ultimately consumed in solid propellant rockets used for research, and the prescribed certificate had been produced. On those facts, the exemption condition was satisfied and duty relief was admissible. The Revenue's restrictive ejusdem generis argument was not accepted in this setting, as the notification's purpose covered the supply of such material to the research institution for scientific use. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75320