https://www.taxtmi.com/caselaws?id=42359 Exemption notifications in fiscal law are construed in their statutory context and common parlance, and the language cannot be extended beyond what it reasonably covers. Applying that approach, the Court treated the expression "food products and food preparations" as referring to articles ordinarily understood as food or food preparations meant for consumption, read alongside tariff entries distinguishing such goods from beverages. Non-alcoholic beverage bases were not regarded in Indian common parlance as food products or food preparations, so they did not fall within the exemption under Notification No. 55/75-C.E. The revenue's claim to duty therefore succeeded. en-us Tue, 22 Nov 1988 00:00:00 +0530 Tue, 28 Oct 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42359 Exemption notifications in fiscal law are construed in their statutory context and common parlance, and the language cannot be extended beyond what it reasonably covers. Applying that approach, the Court treated the expression "food products and food preparations" as referring to articles ordinarily understood as food or food preparations meant for consumption, read alongside tariff entries distinguishing such goods from beverages. Non-alcoholic beverage bases were not regarded in Indian common parlance as food products or food preparations, so they did not fall within the exemption under Notification No. 55/75-C.E. The revenue's claim to duty therefore succeeded. Case-Laws Central Excise Tue, 22 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42359