Rajasthan Processors (India) Ltd. vs Collector Of C. Excise on 23 May, 1994
In Heeral Enterprises, Bombay v. Collector of Customs, Bombay -1986 (25) E.L.T. 269 (Tribunal), the Tribunal observed that the word 'including' not only enlarges the scope of a term/expression but also what comes after it cannot be read in isolation from what comes before it. In Collector of Central Excise v. Indian Petrochemicals Corporation Ltd. 1990 (46) E.L.T. 173 (Tribunal), the Tribunal (relying upon the Supreme Court decision in the case of State of Bombay v. Hospital Majdoor Sabha - AIR 1960 S.C. 610), had observed in para 32 of their decision that the word 'including' used in an inclusive definition denote extension and cannot be treated as restricted in any sense.