https://www.taxtmi.com/caselaws?id=74754 Exemption entries must be construed in their ordinary trade sense, and the assessee must show that the goods answer the exempted description. Filter candles used in water filters were held distinct from wax candles and were not shown by acceptable evidence to be known in trade simply as "candles." A reference in an Indian Standards note did not expand the trade meaning, past practice in other Collectorates was irrelevant, and no ambiguity justified a benefit of doubt. The exemption under Notification No. 104/82-C.E. was therefore unavailable. en-us Tue, 05 Apr 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74754 Exemption entries must be construed in their ordinary trade sense, and the assessee must show that the goods answer the exempted description. Filter candles used in water filters were held distinct from wax candles and were not shown by acceptable evidence to be known in trade simply as "candles." A reference in an Indian Standards note did not expand the trade meaning, past practice in other Collectorates was irrelevant, and no ambiguity justified a benefit of doubt. The exemption under Notification No. 104/82-C.E. was therefore unavailable. Case-Laws Central Excise Tue, 05 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74754