Tuesday, 14 July 2015

Assessee gets excise exemption due to non-appearance of comma between certain words in exemption not

Central Excise : "LPG and other gaseous hydrocarbons other than natural gas, ethylene, propylene, butylene and butadiene" were exempt; due to absence of comma between 'other than' and 'natural gas', expression 'other than' would apply to 'natural gas' only; hence, 'ethylene, propylene, butylene and butadiene' would be exempt

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