https://www.taxtmi.com/caselaws?id=78121 A broad, unqualified exemption notification for fuel-efficient light commercial vehicles was read to include chassis, because the notification and allied clarification did not restrict the benefit to any particular sub-heading or exclude chassis by implication. The earlier departmental acceptance of the same product reinforced that interpretation, and no basis was shown to depart from it. Once exemption applied, the duty demand failed and the associated penalty could not survive. The appeals were allowed and exemption relief followed with consequential benefits. en-us Thu, 20 Aug 2009 00:00:00 +0530 Tue, 02 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78121 A broad, unqualified exemption notification for fuel-efficient light commercial vehicles was read to include chassis, because the notification and allied clarification did not restrict the benefit to any particular sub-heading or exclude chassis by implication. The earlier departmental acceptance of the same product reinforced that interpretation, and no basis was shown to depart from it. Once exemption applied, the duty demand failed and the associated penalty could not survive. The appeals were allowed and exemption relief followed with consequential benefits. Case-Laws Central Excise Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78121