https://www.taxtmi.com/caselaws?id=86143 An exemption notification covering computers under Item 33DD was construed to extend to peripheral devices because the tariff description of computers expressly included central processing units and peripheral devices. The word "including" was treated as clarificatory, not restrictive, so the notification, by adopting the tariff item by reference, covered the constituent parts brought within that description. Peripheral devices were therefore held eligible for exemption under Notification No. 254/77-C.E., and the Revenue's challenge failed. en-us Wed, 18 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86143 An exemption notification covering computers under Item 33DD was construed to extend to peripheral devices because the tariff description of computers expressly included central processing units and peripheral devices. The word "including" was treated as clarificatory, not restrictive, so the notification, by adopting the tariff item by reference, covered the constituent parts brought within that description. Peripheral devices were therefore held eligible for exemption under Notification No. 254/77-C.E., and the Revenue's challenge failed. Case-Laws Central Excise Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86143