https://www.taxtmi.com/caselaws?id=45435 Inclusive exemption language in Notification No. 43/75 and Item 27 of the Central Excises and Salt Act covered aluminium bars, even though they were not themselves in crude form. The SC read the reference to aluminium in crude form together with the express enumeration of ingots, bars, blocks, slabs, billets, shots and pellets, and held that the listed forms were brought within the exemption by that inclusive wording. The Revenue's reliance on an earlier definition case was rejected as statute-specific and not controlling. The exemption was therefore available to aluminium bars. en-us Wed, 27 Oct 1999 00:00:00 +0530 Sat, 10 Jul 2010 14:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45435 Inclusive exemption language in Notification No. 43/75 and Item 27 of the Central Excises and Salt Act covered aluminium bars, even though they were not themselves in crude form. The SC read the reference to aluminium in crude form together with the express enumeration of ingots, bars, blocks, slabs, billets, shots and pellets, and held that the listed forms were brought within the exemption by that inclusive wording. The Revenue's reliance on an earlier definition case was rejected as statute-specific and not controlling. The exemption was therefore available to aluminium bars. Case-Laws Central Excise Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45435