2009 (8) TMI 463

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....ppellant. Shri R.S. Srova, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri R.S. Srova, learned JDR appearing on behalf of the Revenue and Shri M.A. Patel, Consultant appearing on behalf of the respondent, we fin....

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....se notice dated 18-5-07 and confirmed by original adjudicating authority. 4. On appeal, the Commissioner (Appeals) vide his impugned order decided in favour of the respondent. Hence, the present appeal. 5. Revenue's only contention is that since the products manufactured by the respondent are not specifically mentioned in the above description of the goods, they cannot be held to be covered ....

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....ates that the list of the goods ends there and no further item can be added. They have also referred to the speech of the Finance Minister for the year 2007-2008, which is to the effect that "I propose to fully exempt from Excise duty all kinds of food mixes including instant mixes. I can no longer be accused of being partial to idli, dosa mixes." From the above, Revenue contended that interpretat....

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....ebster Dictionary as 'of the kind, character, degree or extent of that or those indicated or implied. Thus, the expression 'such as' used in Column (3) at Sr. No. 28 merely illustrates instant foods mixes and the enumeration, in my opinion, of the product which follows the expression 'such as' is therefore not exhaustive but is used to give examples." 8. The Hon'ble Supreme Court in the case of....