https://www.taxtmi.com/caselaws?id=86156 An exemption notification referring to "generators" must be strictly construed, and the term was held not to extend to generating sets. Technical and trade materials, including CCCN/HSN references, treated a generator as a machine converting mechanical energy into electrical energy, while a generating set meant a generator combined with its prime mover on one unit or common base. Because the notification did not expressly cover such combined units, the benefit was confined to generator simpliciter and was unavailable for generating sets. en-us Wed, 09 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86156 An exemption notification referring to "generators" must be strictly construed, and the term was held not to extend to generating sets. Technical and trade materials, including CCCN/HSN references, treated a generator as a machine converting mechanical energy into electrical energy, while a generating set meant a generator combined with its prime mover on one unit or common base. Because the notification did not expressly cover such combined units, the benefit was confined to generator simpliciter and was unavailable for generating sets. Case-Laws Central Excise Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86156