https://www.taxtmi.com/caselaws?id=85113 The notification term "carbon black" was construed in its proper commercial and descriptive sense, and acetylene black was held to fall within that expression because it is a form of carbon black produced from incomplete combustion or thermal decomposition of acetylene. The Tribunal also relied on the prior tariff description, which expressly treated acetylene black as included in carbon black, to confirm that no narrow exclusion should be implied. On that basis, acetylene black was covered by Notification No. 283/82 and the assessee was entitled to the notified duty benefit; the matter was remanded for working out the admissible credit accordingly. en-us Tue, 09 Apr 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85113 The notification term "carbon black" was construed in its proper commercial and descriptive sense, and acetylene black was held to fall within that expression because it is a form of carbon black produced from incomplete combustion or thermal decomposition of acetylene. The Tribunal also relied on the prior tariff description, which expressly treated acetylene black as included in carbon black, to confirm that no narrow exclusion should be implied. On that basis, acetylene black was covered by Notification No. 283/82 and the assessee was entitled to the notified duty benefit; the matter was remanded for working out the admissible credit accordingly. Case-Laws Central Excise Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85113