https://www.taxtmi.com/caselaws?id=85964 Mechanical seals used as components of power driven pumps were not covered by Notification No. 155/86-C.E. because the exemption entry for power driven pumps did not expressly include parts. The tariff classification under Heading 84.13 was accepted, but that did not expand the scope of the exemption. The text of the notification controlled, and the fact that other entries specifically referred to parts showed that parts were included only where the Government said so in clear terms. Section notes and general rules of interpretation could not enlarge the exemption beyond its express wording. en-us Fri, 01 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85964 Mechanical seals used as components of power driven pumps were not covered by Notification No. 155/86-C.E. because the exemption entry for power driven pumps did not expressly include parts. The tariff classification under Heading 84.13 was accepted, but that did not expand the scope of the exemption. The text of the notification controlled, and the fact that other entries specifically referred to parts showed that parts were included only where the Government said so in clear terms. Section notes and general rules of interpretation could not enlarge the exemption beyond its express wording. Case-Laws Central Excise Fri, 01 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85964