https://www.taxtmi.com/caselaws?id=348914 Under the first proviso to Rule 10 of the Pan Masala Packing Machine Rules, 2008, the term "goods" was construed contextually to mean notified goods only, not inputs. The provision was read as part of the overall scheme, which separately refers to inputs elsewhere, showing that the general word "goods" was not intended to expand the prohibition beyond notified goods. The later insertion of "notified" before "goods" was treated as clarificatory and consistent with that interpretation. On that basis, the assessee was held entitled to abatement and refund with consequential relief. en-us Tue, 13 Jun 2017 00:00:00 +0530 Tue, 05 Mar 2019 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348914 Under the first proviso to Rule 10 of the Pan Masala Packing Machine Rules, 2008, the term "goods" was construed contextually to mean notified goods only, not inputs. The provision was read as part of the overall scheme, which separately refers to inputs elsewhere, showing that the general word "goods" was not intended to expand the prohibition beyond notified goods. The later insertion of "notified" before "goods" was treated as clarificatory and consistent with that interpretation. On that basis, the assessee was held entitled to abatement and refund with consequential relief. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348914