https://www.taxtmi.com/caselaws?id=83780 Parts and sub-assemblies of nozzles and nozzle holders were treated as distinct excisable goods and not as the excluded finished items themselves. The notification exempted component parts of diesel oil operated internal combustion engines, and the express exclusion of nozzles and nozzle holders was not extended by implication to their parts. The exemption could not be denied by reading words into the notification that were not there, and a component of a component could still qualify as a component of the whole. Eligibility under Notification No. 217/85-C.E. therefore remained available subject to the prescribed conditions. en-us Wed, 16 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83780 Parts and sub-assemblies of nozzles and nozzle holders were treated as distinct excisable goods and not as the excluded finished items themselves. The notification exempted component parts of diesel oil operated internal combustion engines, and the express exclusion of nozzles and nozzle holders was not extended by implication to their parts. The exemption could not be denied by reading words into the notification that were not there, and a component of a component could still qualify as a component of the whole. Eligibility under Notification No. 217/85-C.E. therefore remained available subject to the prescribed conditions. Case-Laws Central Excise Wed, 16 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83780