https://www.taxtmi.com/caselaws?id=86942 An exemption notification covering polyethylene films of all sorts with thickness not exceeding 0.25 mm applied to the respondent's goods because the notification was not limited to rigid films and no material showed that the films exceeded the prescribed thickness. On that basis, central excise duty was not payable and the demand could not be sustained. The limitation issue did not require consideration once the exemption applied. The stated principle is that where an exemption notification covers goods by description without narrowing the class of goods, the department must show that the goods fall outside the notified coverage before duty can be demanded. en-us Tue, 01 Apr 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86942 An exemption notification covering polyethylene films of all sorts with thickness not exceeding 0.25 mm applied to the respondent's goods because the notification was not limited to rigid films and no material showed that the films exceeded the prescribed thickness. On that basis, central excise duty was not payable and the demand could not be sustained. The limitation issue did not require consideration once the exemption applied. The stated principle is that where an exemption notification covers goods by description without narrowing the class of goods, the department must show that the goods fall outside the notified coverage before duty can be demanded. Case-Laws Central Excise Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86942