https://www.taxtmi.com/caselaws?id=86523 Exemption under Notification No. 234/82-C.E. was confined to sewing machines and parts thereof, so bag closure machines, overlock machines and embroidery machines did not qualify on a common parlance test. The licensing and declaration requirements under the excise rules were treated as mandatory, and the failure to obtain clarification or file the required declaration could not be justified on the basis of a claimed exemption. The personal penalty was therefore upheld as properly imposed for non-compliance with the licensing and declaration conditions. en-us Tue, 10 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 13:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86523 Exemption under Notification No. 234/82-C.E. was confined to sewing machines and parts thereof, so bag closure machines, overlock machines and embroidery machines did not qualify on a common parlance test. The licensing and declaration requirements under the excise rules were treated as mandatory, and the failure to obtain clarification or file the required declaration could not be justified on the basis of a claimed exemption. The personal penalty was therefore upheld as properly imposed for non-compliance with the licensing and declaration conditions. Case-Laws Central Excise Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86523