https://www.taxtmi.com/caselaws?id=74739 An exemption notification for corrugated board boxes and cartons made wholly out of Kraft paper was construed strictly, and waxed corrugated board boxes and cartons were held outside its express wording. The addition of the term "waxed" could not enlarge the scope of the notification or bring goods within exemption by interpretation alone. As the goods were not specifically covered by Notification No. 279/82-C.E., the exemption claim failed and the denial of relief was sustained. en-us Wed, 02 Dec 1987 00:00:00 +0530 Fri, 10 Jun 2011 16:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74739 An exemption notification for corrugated board boxes and cartons made wholly out of Kraft paper was construed strictly, and waxed corrugated board boxes and cartons were held outside its express wording. The addition of the term "waxed" could not enlarge the scope of the notification or bring goods within exemption by interpretation alone. As the goods were not specifically covered by Notification No. 279/82-C.E., the exemption claim failed and the denial of relief was sustained. Case-Laws Central Excise Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74739