https://www.taxtmi.com/caselaws?id=29529 Additional export rebate under section 2(5)(a)(ii) of the Finance Act, 1964 applies only where the exported article is itself specified in the First Schedule to the Industries (Development and Regulation) Act, 1951. The Schedule classifies specified articles, and a reference to a scheduled industry must be read consistently with that article-based classification. De-oiled cake was not a scheduled article; its status as a by-product of vegetable oil or vanaspati manufacture did not satisfy the statutory condition. Consequently, export of de-oiled cake did not qualify for the additional rebate, making separate consideration of an independent exclusion unnecessary. en-us Thu, 02 Apr 1981 00:00:00 +0530 Sat, 13 Mar 2010 15:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29529 Additional export rebate under section 2(5)(a)(ii) of the Finance Act, 1964 applies only where the exported article is itself specified in the First Schedule to the Industries (Development and Regulation) Act, 1951. The Schedule classifies specified articles, and a reference to a scheduled industry must be read consistently with that article-based classification. De-oiled cake was not a scheduled article; its status as a by-product of vegetable oil or vanaspati manufacture did not satisfy the statutory condition. Consequently, export of de-oiled cake did not qualify for the additional rebate, making separate consideration of an independent exclusion unnecessary. Case-Laws Income Tax Thu, 02 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29529