https://www.taxtmi.com/caselaws?id=94208 Notification No. 263/88 exempted saltpetre falling within the specified tariff chapters from excise duty, and its inclusive explanation showed that the exemption was not limited to a single manufacturing method. The definition expressly extended to saltpetre including rasi, sajji, substances manufactured from saline earth, kherinum, and forms of sulphate or carbonate of soda, indicating coverage of saltpetre produced by different processes unless clearly excluded. On that construction, synthetically manufactured saltpetre remained within the notification and the departmental view that the product was exempt was upheld. en-us Fri, 26 Mar 1999 00:00:00 +0530 Sat, 19 Nov 2011 17:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94208 Notification No. 263/88 exempted saltpetre falling within the specified tariff chapters from excise duty, and its inclusive explanation showed that the exemption was not limited to a single manufacturing method. The definition expressly extended to saltpetre including rasi, sajji, substances manufactured from saline earth, kherinum, and forms of sulphate or carbonate of soda, indicating coverage of saltpetre produced by different processes unless clearly excluded. On that construction, synthetically manufactured saltpetre remained within the notification and the departmental view that the product was exempt was upheld. Case-Laws Central Excise Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94208