https://www.taxtmi.com/caselaws?id=73598 Tailor-made glasslined equipment such as autoclaves, distilling units, crystallising units, pressure filters and evaporating pans were held not to be "enamelware" for exemption purposes because the term, though undefined in the tariff and notifications, had to be read in its ordinary commercial sense. Glasslining could amount to enamelling, but that did not make large special-purpose machinery or customer-specific equipment "ware" in the trade sense of ready-made saleable articles. Trade notices on ordinary enamel articles could not be extended to such equipment, and a liberal reading of the exemption could not displace the plain meaning of the expression used. The exemption claim therefore failed. en-us Wed, 16 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73598 Tailor-made glasslined equipment such as autoclaves, distilling units, crystallising units, pressure filters and evaporating pans were held not to be "enamelware" for exemption purposes because the term, though undefined in the tariff and notifications, had to be read in its ordinary commercial sense. Glasslining could amount to enamelling, but that did not make large special-purpose machinery or customer-specific equipment "ware" in the trade sense of ready-made saleable articles. Trade notices on ordinary enamel articles could not be extended to such equipment, and a liberal reading of the exemption could not displace the plain meaning of the expression used. The exemption claim therefore failed. Case-Laws Central Excise Wed, 16 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73598