https://www.taxtmi.com/caselaws?id=47437 An exemption notification for speciality oils was construed strictly: only preparations made by blending or compounding mineral oil with other oils or substances fell within its terms. The notification's explanation and proviso limited the scope of the exemption, so products obtained merely by mixing mineral oils under Chapter 27 could not qualify. The interpretation that expanded the exemption and rendered limiting words redundant was rejected. Prior orders relating to different products did not control the present product. The assessee's claim failed, and the product was held not entitled to exemption. en-us Wed, 14 Sep 2005 00:00:00 +0530 Fri, 13 Jun 2014 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47437 An exemption notification for speciality oils was construed strictly: only preparations made by blending or compounding mineral oil with other oils or substances fell within its terms. The notification's explanation and proviso limited the scope of the exemption, so products obtained merely by mixing mineral oils under Chapter 27 could not qualify. The interpretation that expanded the exemption and rendered limiting words redundant was rejected. Prior orders relating to different products did not control the present product. The assessee's claim failed, and the product was held not entitled to exemption. Case-Laws Central Excise Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47437