1983 (2) TMI 162

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....he Appellant. Smt. Vijay Zutshi, S.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 ....

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....: "The Expression "total oils" includes saponifiable 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 arriv....

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....ion "total oils" or the computation thereof notwithstanding 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 exha....

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....xemption having been admitted. It could have been, therefore, heard and decided by a Division Bench of this Tribunal and not necessarily by the Special Bench. However, since the matter was placed before us in the Special Bench and we are not without jurisdiction to deal with it we have disposed it of. 7. [Per : S. Grover and H.R. Syiem]. - For the reasons recorded vide our majority judgmen....