https://www.taxtmi.com/caselaws?id=210867 The expression "extruded aluminium products" in Item 7 of Product Code 61 of the DEPB Scheme was construed restrictively in light of the text and context of the entry, including its reference to pipes and tubes. The Court held that "includes" operated as a limiting word in that scheme, covering only extruded aluminium products simpliciter and standardized items such as pipes and tubes, not further fabricated end-products. Because aluminium grills were manufactured by fabricating extruded aluminium sections, they were not identical to extruded aluminium products. The goods therefore did not qualify for DEPB benefit. en-us Tue, 14 Feb 2012 00:00:00 +0530 Thu, 01 May 2014 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210867 The expression "extruded aluminium products" in Item 7 of Product Code 61 of the DEPB Scheme was construed restrictively in light of the text and context of the entry, including its reference to pipes and tubes. The Court held that "includes" operated as a limiting word in that scheme, covering only extruded aluminium products simpliciter and standardized items such as pipes and tubes, not further fabricated end-products. Because aluminium grills were manufactured by fabricating extruded aluminium sections, they were not identical to extruded aluminium products. The goods therefore did not qualify for DEPB benefit. Case-Laws Customs Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210867