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<h1>Appellate Tribunal rules for Revenue in exemption notification case, emphasizing strict interpretation.</h1> The Appellate Tribunal CEGAT ruled in favor of the Revenue, allowing their appeal and setting aside the Collector's order. The case involved the ... Switches not eligible to exemption under Notification No. 160/86-C.E. The Appellate Tribunal CEGAT, New Delhi heard a case regarding the interpretation of an exemption notification related to switches. The Tribunal ruled that the notification should be strictly interpreted based on the plain meaning of the words used, and not on previous classification interpretations. The appeal from the Revenue was allowed, and the Collector's order was set aside.