https://www.taxtmi.com/caselaws?id=86562 An exemption notification granting concessional duty to radios was held to apply only to goods expressly described in its wording, so it could not be extended to clock radio sets classified under Heading 85.27. The tariff entry covered a composite product combining a radio and a clock, but for exemption purposes the notification was construed strictly and did not treat that composite article as a radio. A prior decision was distinguished because it involved different notification language. The clock radio therefore did not qualify for the concessional duty benefit, and the issue was decided in favour of Revenue. en-us Tue, 21 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 16:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86562 An exemption notification granting concessional duty to radios was held to apply only to goods expressly described in its wording, so it could not be extended to clock radio sets classified under Heading 85.27. The tariff entry covered a composite product combining a radio and a clock, but for exemption purposes the notification was construed strictly and did not treat that composite article as a radio. A prior decision was distinguished because it involved different notification language. The clock radio therefore did not qualify for the concessional duty benefit, and the issue was decided in favour of Revenue. Case-Laws Central Excise Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86562