https://www.taxtmi.com/caselaws?id=72633 Exemption under Notification No. 118/75 was denied for complete machinery manufactured in a factory for training or experimental use because the proviso excluded machinery meant for producing or processing goods. The exclusion was construed by reference to the class and nature of the machinery, not the manufacturer's subjective intention, and complete, operative machinery was treated as covered even if sub-standard or non-marketable. Exemption notifications were held to require strict construction, so machinery capable of producing or processing goods fell outside the exemption notwithstanding its actual use in the factory. Duty liability therefore remained payable. en-us Fri, 05 Dec 1986 00:00:00 +0530 Fri, 20 May 2011 18:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72633 Exemption under Notification No. 118/75 was denied for complete machinery manufactured in a factory for training or experimental use because the proviso excluded machinery meant for producing or processing goods. The exclusion was construed by reference to the class and nature of the machinery, not the manufacturer's subjective intention, and complete, operative machinery was treated as covered even if sub-standard or non-marketable. Exemption notifications were held to require strict construction, so machinery capable of producing or processing goods fell outside the exemption notwithstanding its actual use in the factory. Duty liability therefore remained payable. Case-Laws Central Excise Fri, 05 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72633