https://www.taxtmi.com/caselaws?id=80512 Mosquito repellent coils were treated as falling within the expression "insecticides" in Notification No. 55/75-C.E. for exemption purposes. The interpretation was not confined to substances that kill insects in a narrow etymological sense; trade usage, technical reference works, and HSN explanatory notes supported a wider commercial meaning that includes repellents. Reliance on the Insecticides Act was not decisive for construing the excise exemption notification. On that basis, the exemption was admissible and the assessee succeeded. en-us Mon, 19 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80512 Mosquito repellent coils were treated as falling within the expression "insecticides" in Notification No. 55/75-C.E. for exemption purposes. The interpretation was not confined to substances that kill insects in a narrow etymological sense; trade usage, technical reference works, and HSN explanatory notes supported a wider commercial meaning that includes repellents. Reliance on the Insecticides Act was not decisive for construing the excise exemption notification. On that basis, the exemption was admissible and the assessee succeeded. Case-Laws Central Excise Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80512