https://www.taxtmi.com/caselaws?id=84585 Goods whose principal and admitted function was reception of radio broadcasting were treated as radio sets within the exemption notification, even though they also had sound recording and reproducing facilities. Applying common parlance and trade parlance, the additional auxiliary function did not alter the essential character of the goods or take them outside the words used in the notification. The exemption was construed strictly, but not so narrowly as to deny benefit where the goods still answered the description "Radio sets including transistor sets." The goods therefore qualified for the concessional rate of duty. en-us Thu, 09 Nov 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84585 Goods whose principal and admitted function was reception of radio broadcasting were treated as radio sets within the exemption notification, even though they also had sound recording and reproducing facilities. Applying common parlance and trade parlance, the additional auxiliary function did not alter the essential character of the goods or take them outside the words used in the notification. The exemption was construed strictly, but not so narrowly as to deny benefit where the goods still answered the description "Radio sets including transistor sets." The goods therefore qualified for the concessional rate of duty. Case-Laws Central Excise Thu, 09 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84585