https://www.taxtmi.com/caselaws?id=45296 Item No. 2 of Notification No. 12 of 1989 was construed to cover all goods not falling within Item No. 1, rather than being limited to goods other than hardened technical oil (inedible grade). The Supreme Court treated the notification as a whole and held that the later notification dated 20.03.1990 was clarificatory of the original position, not a fresh substantive enlargement of the exemption. On that interpretation, the assessee was entitled to the benefit of Item No. 2. en-us Fri, 24 Sep 1999 00:00:00 +0530 Fri, 09 Jul 2010 16:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45296 Item No. 2 of Notification No. 12 of 1989 was construed to cover all goods not falling within Item No. 1, rather than being limited to goods other than hardened technical oil (inedible grade). The Supreme Court treated the notification as a whole and held that the later notification dated 20.03.1990 was clarificatory of the original position, not a fresh substantive enlargement of the exemption. On that interpretation, the assessee was entitled to the benefit of Item No. 2. Case-Laws Central Excise Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45296