https://www.taxtmi.com/caselaws?id=115628 Fryums were analysed by reference to their manufacturing process and end use, and were treated as a dried snack normally consumed only after frying. The exemption entry for papad and similar namkeens was read broadly, with the listed examples treated as illustrative rather than restrictive. On that construction, a snack akin to papad could fall within the exempted description if it answered that class, and the Commissioner's view that fryums were covered by Notification No. 5/99-C.E. was accepted. en-us Thu, 12 May 2005 00:00:00 +0530 Thu, 31 May 2012 15:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115628 Fryums were analysed by reference to their manufacturing process and end use, and were treated as a dried snack normally consumed only after frying. The exemption entry for papad and similar namkeens was read broadly, with the listed examples treated as illustrative rather than restrictive. On that construction, a snack akin to papad could fall within the exempted description if it answered that class, and the Commissioner's view that fryums were covered by Notification No. 5/99-C.E. was accepted. Case-Laws Central Excise Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115628