https://www.taxtmi.com/caselaws?id=78582 Goods described as low tension switch boards and parts under Chapter Headings 8537.00 and 8538.00 were held not to qualify for exemption as non-conventional energy devices or systems because the record did not show that they were complete devices capable of generating non-conventional energy independently. The exemption notification was confined to the specific notified category, and its benefit could not be extended by broad or artificial interpretation to goods not answering that description. The exemption was therefore correctly denied, and the findings against the assessee were sustained. en-us Tue, 30 Mar 2010 00:00:00 +0530 Tue, 30 Nov 2010 12:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78582 Goods described as low tension switch boards and parts under Chapter Headings 8537.00 and 8538.00 were held not to qualify for exemption as non-conventional energy devices or systems because the record did not show that they were complete devices capable of generating non-conventional energy independently. The exemption notification was confined to the specific notified category, and its benefit could not be extended by broad or artificial interpretation to goods not answering that description. The exemption was therefore correctly denied, and the findings against the assessee were sustained. Case-Laws Central Excise Tue, 30 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78582