AIR 2000 SUPREME COURT 3629(2) ::(1999) 114 ELT 376 ::2000 (10) SCC 211

Supreme Court Of India

Hon'ble Judge(s): G. B. Patnaik, U. C. Banerjee , JJ

Central Excise and Salt Act (1 of 1944) , S.5A(1)— Exemption Notification 12 of 1989 - Item 2 i.e. Goods other than hardened technical oil (inedible grade) relates to all goods other than Item 1 i.e. Hardened technical oil and subsequent notification Dt. 20-3-1990 was merely a clarificatory one - Hence, oil in question which was edible would be covered by Item 2 of Notification 12 of 1989. (Para 1)