https://www.taxtmi.com/caselaws?id=86319 Notification No. 185/86-C.E. was construed as a whole, with Annexure I describing goods under erstwhile Tariff Item 68 and Annexure II providing the operative limitation. The exemption was held to apply only to goods manufactured in factories covered by the notifications listed in Annexure II, because the linked notifications formed part of the operative text and could not be treated as surplusage. The broader reading that extended the benefit to all Tariff Item 68 goods was rejected, and the refund claim based on that reading could not be sustained. en-us Mon, 30 Dec 1996 00:00:00 +0530 Wed, 24 Aug 2011 10:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86319 Notification No. 185/86-C.E. was construed as a whole, with Annexure I describing goods under erstwhile Tariff Item 68 and Annexure II providing the operative limitation. The exemption was held to apply only to goods manufactured in factories covered by the notifications listed in Annexure II, because the linked notifications formed part of the operative text and could not be treated as surplusage. The broader reading that extended the benefit to all Tariff Item 68 goods was rejected, and the refund claim based on that reading could not be sustained. Case-Laws Central Excise Mon, 30 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86319