https://www.taxtmi.com/caselaws?id=125511 In an exemption notification for instant food mixes, the phrase "such as" is ordinarily illustrative and not exhaustive unless the context shows otherwise. The note indicates that the listed products were treated as examples, and the later extension of exemption to the disputed products was relied on as supporting coverage under the earlier notification. On that basis, a prima facie view favoured the Revenue's contention that the exemption did not extend to the disputed mixes, and the stay petition was rejected, leaving the impugned order operative pending final disposal of the appeal. en-us Tue, 30 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 18:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125511 In an exemption notification for instant food mixes, the phrase "such as" is ordinarily illustrative and not exhaustive unless the context shows otherwise. The note indicates that the listed products were treated as examples, and the later extension of exemption to the disputed products was relied on as supporting coverage under the earlier notification. On that basis, a prima facie view favoured the Revenue's contention that the exemption did not extend to the disputed mixes, and the stay petition was rejected, leaving the impugned order operative pending final disposal of the appeal. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125511