https://www.taxtmi.com/caselaws?id=167563 The expression "aluminium in any crude form" in Notification No. 43/75-C.E. was construed as an inclusive description because the word "including" enlarged the scope of the entry. Aluminium bars remained within that class even though they were manufactured by a continuous casting and rolling process. On that construction, the bars qualified for the exemption, and the demand of duty and penalty based on misclassification were unsustainable and set aside in favour of the assessee. en-us Tue, 20 Aug 1985 00:00:00 +0530 Wed, 24 Dec 2014 16:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167563 The expression "aluminium in any crude form" in Notification No. 43/75-C.E. was construed as an inclusive description because the word "including" enlarged the scope of the entry. Aluminium bars remained within that class even though they were manufactured by a continuous casting and rolling process. On that construction, the bars qualified for the exemption, and the demand of duty and penalty based on misclassification were unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Tue, 20 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167563