https://www.taxtmi.com/caselaws?id=45586 Exemption under Notification S.R.O. 500 issued under Rule 8 of the Central Excise Rules, 1944 was treated as having statutory force, and the construction of the notification controlled entitlement to duty relief for soap cleared during the relevant period. On that construction, soft and liquid soap was not treated as a separate class outside the expressions household, laundry or toilet soap merely because of its physical form, and the record did not support the Revenue's exclusionary case. The petitioner was therefore within the exempted category for the period in question, and the demand notices were stated to be illegal and invalid. en-us Thu, 07 May 1959 00:00:00 +0530 Mon, 12 Jul 2010 16:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45586 Exemption under Notification S.R.O. 500 issued under Rule 8 of the Central Excise Rules, 1944 was treated as having statutory force, and the construction of the notification controlled entitlement to duty relief for soap cleared during the relevant period. On that construction, soft and liquid soap was not treated as a separate class outside the expressions household, laundry or toilet soap merely because of its physical form, and the record did not support the Revenue's exclusionary case. The petitioner was therefore within the exempted category for the period in question, and the demand notices were stated to be illegal and invalid. Case-Laws Central Excise Thu, 07 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45586