https://www.taxtmi.com/caselaws?id=76169 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. en-us Tue, 25 Aug 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76169 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. Case-Laws Central Excise Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76169