2008 (9) TMI 483

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....hort), Trivandrum, during the material period. The accompanying application is for stay of operation of the impugned order. After hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay application, we proceed to deal with the appeal. 2. The respondents had cleared Ammonium Chloride to VSSC during May' 06 to Jan' 07 without payment of duty, claiming the benefit of Notification No. 10/97-C.E., ibid. The item was used as an "ingredient for preparing Ammonium Per-Chlorate", an oxidizer used in solid propellant rockets for space research as per the "end-use certificate" issued by VSSC. In a subsequent letter issued by VSSC to the respondents, it wa....

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....ent of India in the concerned department to the manufacturer at the time of clearance of the specified goods. According to the appellant, the expression "consumables" should be read ejusdem generis with the preceding part of the entry at (b) in Col. No. 3 of the Table annexed to the Notification. Accordingly, it is contended that only those goods which are consumed in the goods specified in (a) in Col. No. 3 of the said Table are covered by the expression "consumables". As Ammonium Chloride was consumed in preparation of Ammonium Per-Chlorate and as the latter was not one of the items mentioned in clause (a) in Col. No. 3 of the Table, the former cannot be said to be "consumable" for purposes of the Notification. On the other hand, it is....