- (1.) The Revenue challenges the correctness of the interpretation placed by the Customs, Excise and Gold (Control) Appellate Tribunal on Notification no. 43/75, clause 2 (a) whereof reads thus: "2.(A) Aluminum in any. . If manufactured from any of the crude form (including ingots, following materials or combination bars, slabs, billets, shots, pellets) thereof, namely " and castings.
(2.) The respondents manufacture aluminum bars and the bars are not in crude form. According to the Revenue, therefore, the respondents' bars are not entitled to the benefit of the exemption conferred by the aforementioned notification.
(3.) The said notification, in clause 2 (a) , uses the very language (hat is employed in Item 27 of the Schedule to the Central Excises and Salt Act, 1944. Sub-item (a) (i) of Item 27 also refers to aluminum "in any crude form (including ingots, bars, blocks, slabs, billets, shots and pellets) ". The description both in sub-item (i) of Item 27 and in clause 2 (a) of the said notification is inclusive. In our view, on a plain reading, the sub-item and the said notification apply to aluminum in crude form, and by virtue of the inclusive nature thereof, cover ingots, bars, blocks, slabs, billets, shots and pellets even though they are not in crude form.;