https://www.taxtmi.com/caselaws?id=43078 In interpreting an exemption notification under fiscal law, the Court applied the popular and commercial meaning of the commodity and held that soap-stone falls within "talc" for the purpose of the notification, so exemption is available if the prescribed conditions of use are satisfied. The Court also held that a departmental or ministerial communication cannot conclusively determine the exemption issue or control the independent judgment of statutory authorities under the Central Excise law. The result was in favour of the assessee, with refund and consequential relief left to follow upon fulfilment of the notification conditions. en-us Fri, 08 Mar 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43078 In interpreting an exemption notification under fiscal law, the Court applied the popular and commercial meaning of the commodity and held that soap-stone falls within "talc" for the purpose of the notification, so exemption is available if the prescribed conditions of use are satisfied. The Court also held that a departmental or ministerial communication cannot conclusively determine the exemption issue or control the independent judgment of statutory authorities under the Central Excise law. The result was in favour of the assessee, with refund and consequential relief left to follow upon fulfilment of the notification conditions. Case-Laws Central Excise Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43078