https://www.taxtmi.com/caselaws?id=94867 An undefined taxing expression must be construed in its commercial or trade sense, not by a strained scientific meaning. Applying that approach, synthetic essences used in aerated waters were held not to fall within "blended flavouring concentrates in any form", so the exemption remained available and the higher duty rate did not apply. A demand for short-levied duty issued under Rule 10 also had to comply strictly with the mandatory show cause procedure; notices issued without that procedure were invalid and could not sustain recovery of differential duty. en-us Mon, 11 Oct 1976 00:00:00 +0530 Sat, 30 Jun 2018 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94867 An undefined taxing expression must be construed in its commercial or trade sense, not by a strained scientific meaning. Applying that approach, synthetic essences used in aerated waters were held not to fall within "blended flavouring concentrates in any form", so the exemption remained available and the higher duty rate did not apply. A demand for short-levied duty issued under Rule 10 also had to comply strictly with the mandatory show cause procedure; notices issued without that procedure were invalid and could not sustain recovery of differential duty. Case-Laws Central Excise Mon, 11 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94867