https://www.taxtmi.com/caselaws?id=261500 LABFS and LARO were treated as mineral oils classifiable under Heading 2710.29 because they satisfied the technical tariff description, even though they were not known as kerosene in common parlance. Exemption under Notification No. 75/84-CE was denied because exemption notifications must be construed strictly, and the term "kerosene" in that notification was read in its own context, linked to public distribution, rather than by importing the broader tariff meaning. The material therefore supported classification in favour of the assessee, but not the exemption claim, so relief was limited to classification. en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 12 Feb 2016 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261500 LABFS and LARO were treated as mineral oils classifiable under Heading 2710.29 because they satisfied the technical tariff description, even though they were not known as kerosene in common parlance. Exemption under Notification No. 75/84-CE was denied because exemption notifications must be construed strictly, and the term "kerosene" in that notification was read in its own context, linked to public distribution, rather than by importing the broader tariff meaning. The material therefore supported classification in favour of the assessee, but not the exemption claim, so relief was limited to classification. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261500