https://www.taxtmi.com/caselaws?id=84951 Exemption notifications are construed strictly, but where their language is co-extensive with the tariff heading, the tariff scheme, chapter notes and explanatory material may be used to determine coverage. On that approach, diamond impregnated segments welded or fitted to saw blades were treated as parts of saws and fell within the relevant exemption notifications. The text also applies judicial discipline: once a classification and exemption order has attained finality through appellate confirmation, subordinate authorities must follow it and cannot reopen the same issue through fresh notices or a contrary view unless set aside by a competent forum. en-us Tue, 27 Feb 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84951 Exemption notifications are construed strictly, but where their language is co-extensive with the tariff heading, the tariff scheme, chapter notes and explanatory material may be used to determine coverage. On that approach, diamond impregnated segments welded or fitted to saw blades were treated as parts of saws and fell within the relevant exemption notifications. The text also applies judicial discipline: once a classification and exemption order has attained finality through appellate confirmation, subordinate authorities must follow it and cannot reopen the same issue through fresh notices or a contrary view unless set aside by a competent forum. Case-Laws Central Excise Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84951