Exemption notification to be strictly interpreted and interpretations given elsewhere cannot be imported therein

Brief Facts of the case:

The appellant (assessee) is manufacturing Linear Alkyl Benzene Feed Stock (LABFS) and Low Aluminum Rolling Oil (LARO).The order passed by the adjudicating authority dated 30.9.2010 does not dispute the classification of both the above products under CETH 2710.29 but the second order in original dated 31.12.2012 held that both the products to be classifiable under CETH 2710.99.Revenue was of the opinion that both these products are not eligible to exemption under Notification No. 75/84-CE as the said exemption is applicable to such Kerosene which is ordinarily used as illuminant in oil burning lamps.

Thus, the exemption u/NN. 75/84-CE was denied to the assessee. Aggrieved by the order of Commissioner of Central Excise assessee preferred an appeal before the CESTAT.

Contention of the Assessee:

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