https://www.taxtmi.com/caselaws?id=74889 Rock drilling bits were held outside Notification No. 198/76 because the exemption was confined to the cutting tools expressly listed under the unamended Tariff Item 51A, namely files and rasps, hacksaw blades, twist drills, reamers and milling cutters. A later amendment to Tariff Item 51A did not expand the notification, as no corresponding amendment or fresh exemption was issued. Applying strict construction, the exemption could not be enlarged by intendment or assumed drafting error, and the refund claim was therefore not maintainable. en-us Wed, 30 Nov 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74889 Rock drilling bits were held outside Notification No. 198/76 because the exemption was confined to the cutting tools expressly listed under the unamended Tariff Item 51A, namely files and rasps, hacksaw blades, twist drills, reamers and milling cutters. A later amendment to Tariff Item 51A did not expand the notification, as no corresponding amendment or fresh exemption was issued. Applying strict construction, the exemption could not be enlarged by intendment or assumed drafting error, and the refund claim was therefore not maintainable. Case-Laws Income Tax Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74889