https://www.taxtmi.com/caselaws?id=125511 The expression "such as" in an exemption notification for instant food mixes is treated as illustrative rather than exhaustive unless the context clearly requires a restrictive reading. The listed products therefore need not confine the exemption solely to expressly named mixes. A later exemption covering disputed mixes was considered relevant to the intended scope of the earlier notification. On a prima facie stay-stage assessment, the exemption was considered unavailable to the disputed mixes, resulting in rejection of the stay petition and continuation of the impugned order pending 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 The expression "such as" in an exemption notification for instant food mixes is treated as illustrative rather than exhaustive unless the context clearly requires a restrictive reading. The listed products therefore need not confine the exemption solely to expressly named mixes. A later exemption covering disputed mixes was considered relevant to the intended scope of the earlier notification. On a prima facie stay-stage assessment, the exemption was considered unavailable to the disputed mixes, resulting in rejection of the stay petition and continuation of the impugned order pending appeal. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125511