https://www.taxtmi.com/caselaws?id=92750 An exemption notification must be read by giving separate effect to the distinct expressions used in its definition. On that construction, "blending" covered straight blending of mineral oils of the same type, while "compounding" addressed mixing with other oils or substances. Reading the notification with its background, earlier tariff position and departmental understanding, blended mineral oils produced by mixing two mineral oils were treated as "speciality oil" within Notification No. 287/86-C.E. The product therefore qualified for exemption, and the Revenue's contrary view was rejected. en-us Tue, 21 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92750 An exemption notification must be read by giving separate effect to the distinct expressions used in its definition. On that construction, "blending" covered straight blending of mineral oils of the same type, while "compounding" addressed mixing with other oils or substances. Reading the notification with its background, earlier tariff position and departmental understanding, blended mineral oils produced by mixing two mineral oils were treated as "speciality oil" within Notification No. 287/86-C.E. The product therefore qualified for exemption, and the Revenue's contrary view was rejected. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92750