https://www.taxtmi.com/caselaws?id=74402 Exemption notifications must be construed strictly by their express terms, and goods not specifically covered cannot claim ancillary benefit merely because they relate to exempted articles. On that basis, patch prints of exposed cinematograph films were treated as fragments or replacements of a feature film, not as feature films themselves, so the exemption under Notification No. 112/75 as amended did not apply. The analysis further states that duty remained chargeable under Tariff Item 37(II)(2), and no separate concession for such prints was shown. en-us Tue, 28 Apr 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74402 Exemption notifications must be construed strictly by their express terms, and goods not specifically covered cannot claim ancillary benefit merely because they relate to exempted articles. On that basis, patch prints of exposed cinematograph films were treated as fragments or replacements of a feature film, not as feature films themselves, so the exemption under Notification No. 112/75 as amended did not apply. The analysis further states that duty remained chargeable under Tariff Item 37(II)(2), and no separate concession for such prints was shown. Case-Laws Central Excise Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74402