https://www.taxtmi.com/caselaws?id=80755 Artificial teeth were treated as falling under the relevant tariff heading, but exemption under the notifications for artificial limbs and rehabilitation aids for the handicapped was denied because such exemptions must be construed strictly and apply only where the goods plainly fall within the notification wording. On the ordinary meaning of "limb," the term covers an arm, leg or similar appendage, not teeth. The loss of teeth was also held not to constitute handicap for this notification. Accordingly, artificial teeth were not covered by the exemption and no exemption was available. en-us Mon, 13 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 11:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80755 Artificial teeth were treated as falling under the relevant tariff heading, but exemption under the notifications for artificial limbs and rehabilitation aids for the handicapped was denied because such exemptions must be construed strictly and apply only where the goods plainly fall within the notification wording. On the ordinary meaning of "limb," the term covers an arm, leg or similar appendage, not teeth. The loss of teeth was also held not to constitute handicap for this notification. Accordingly, artificial teeth were not covered by the exemption and no exemption was available. Case-Laws Central Excise Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80755