https://www.taxtmi.com/caselaws?id=86902 Motor running capacitors were treated as a variety of power capacitors under the relevant technical and Indian Standard usage, so functional differences, size, dimensions, or supplier descriptions did not take them outside that class. Because Notification No. 188/87-Cus. excluded power capacitors, the exemption had to be construed strictly and could not be extended beyond its plain scope. On that basis, motor running capacitors were not eligible for the exemption and fell outside the notification. The stated principle is that goods matching the ordinary technical meaning of an excluded class cannot be brought within an exemption by relying on descriptive or functional distinctions. en-us Mon, 14 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86902 Motor running capacitors were treated as a variety of power capacitors under the relevant technical and Indian Standard usage, so functional differences, size, dimensions, or supplier descriptions did not take them outside that class. Because Notification No. 188/87-Cus. excluded power capacitors, the exemption had to be construed strictly and could not be extended beyond its plain scope. On that basis, motor running capacitors were not eligible for the exemption and fell outside the notification. The stated principle is that goods matching the ordinary technical meaning of an excluded class cannot be brought within an exemption by relying on descriptive or functional distinctions. Case-Laws Central Excise Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86902