1983 (2) TMI 162

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.....D.R., for the Respondent. [Order per : M. Gouri Shankar Murthy, Member (J)]. - A question relating to the construction of Explanation I to Notification Nos. 24/75 and 25/75 both dated 1-3-1975, as amended by Notification Nos. 183/75 and 184/75 dated 30th August, 1975, arises in this proceeding transferred to the Tribunal pursuant to Section 35(P) of the Central Excises & Salt Act, 1944 and hea....

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....aponifiable materials such as all oils and fats of Vegetable origin, all oils and fats of animal and fish origin, tallow, hydrogenated vegetable oils and products, acids, fatty acids, soap stock and soap scrap". Although, admittedly, Rosin is a saponifiable material, the appellant had been excluding the same from the computation of total oils to arrive at the percentage of increased use of rice b....

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....ithstanding that it is not specifically mentioned in the Explanation defining "total oils". Nor can it be contended that Rosin is excluded from the ambit of expression "total oils" merely because of the fact that the Explanation does not refer to "all" saponifiable materials. An inclusive definition with illustrations dispenses with specific and exhaustive enumeration. 4. Reliance on - (a) ....