https://www.taxtmi.com/caselaws?id=72213 An exemption notification covering insecticides, pesticides, weedicides and fungicides was construed strictly, and disinfectant fluids were held not to fall within those distinct product classes merely because they may destroy bacteria or fungi. The decision applied ordinary commercial meaning to the notification's separate terms and rejected an expansive reading that would merge disinfectants with the specified exempt goods. On limitation, the demand against Bombay Chemicals was confined to the normal six-month period because the department had been informed of the manufacture and exemption claim, and the penalty was deleted. en-us Mon, 10 Mar 1986 00:00:00 +0530 Sat, 14 May 2011 12:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72213 An exemption notification covering insecticides, pesticides, weedicides and fungicides was construed strictly, and disinfectant fluids were held not to fall within those distinct product classes merely because they may destroy bacteria or fungi. The decision applied ordinary commercial meaning to the notification's separate terms and rejected an expansive reading that would merge disinfectants with the specified exempt goods. On limitation, the demand against Bombay Chemicals was confined to the normal six-month period because the department had been informed of the manufacture and exemption claim, and the penalty was deleted. Case-Laws Central Excise Mon, 10 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72213