https://www.taxtmi.com/caselaws?id=86690 Bottom Press Pots were treated as distinct from Steel Pots in function, technical description and commercial understanding, with the former used in diamond polishing and the latter in diamond bruting. On that basis, the exemption under Notification No. 159/86-Cus. was not extended by implication to Bottom Press Pots. The later Notification No. 223/90-Cus., which specifically added Bottom Press Pots, indicated that they were not covered by the earlier notification and that the amendment was substantive rather than clarificatory. The governing principle stated is that exemption notifications must be strictly construed and cannot be enlarged beyond their express terms. en-us Tue, 13 May 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86690 Bottom Press Pots were treated as distinct from Steel Pots in function, technical description and commercial understanding, with the former used in diamond polishing and the latter in diamond bruting. On that basis, the exemption under Notification No. 159/86-Cus. was not extended by implication to Bottom Press Pots. The later Notification No. 223/90-Cus., which specifically added Bottom Press Pots, indicated that they were not covered by the earlier notification and that the amendment was substantive rather than clarificatory. The governing principle stated is that exemption notifications must be strictly construed and cannot be enlarged beyond their express terms. Case-Laws Customs Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86690