https://www.taxtmi.com/caselaws?id=42987 An exemption notification for mill board made from mixed waste paper was construed by its plain language, and the absence of words such as only, exclusively or entirely meant mechanical pulp was not a compulsory ingredient. Ambiguity in the fiscal exemption was resolved in favour of the assessee, so mill board manufactured from mixed waste paper with jute stalk and straw qualified for the concession. The Assistant Collector also lacked statutory power to revise an approved classification list once scrutinised and accepted, making the departmental reversal unsustainable. The writ was not rejected for alternative remedy in the circumstances, as hardship and the stage of hearing justified its maintainability. en-us Sat, 01 Sep 1990 00:00:00 +0530 Tue, 15 Jun 2010 14:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42987 An exemption notification for mill board made from mixed waste paper was construed by its plain language, and the absence of words such as only, exclusively or entirely meant mechanical pulp was not a compulsory ingredient. Ambiguity in the fiscal exemption was resolved in favour of the assessee, so mill board manufactured from mixed waste paper with jute stalk and straw qualified for the concession. The Assistant Collector also lacked statutory power to revise an approved classification list once scrutinised and accepted, making the departmental reversal unsustainable. The writ was not rejected for alternative remedy in the circumstances, as hardship and the stage of hearing justified its maintainability. Case-Laws Central Excise Sat, 01 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42987