https://www.taxtmi.com/caselaws?id=86968 Exemption under Notification No. 130/82-C.E. was confined to fabrics processed without the aid of power or steam, and Explanation I(c) treated cotton fabrics as processed without steam only where steam was passed over the fabrics for colour fixation. Steam used merely to heat tables, with the fabric cured indirectly, did not satisfy that prescribed mode of use. The broader construction sought by the assessee was rejected because an exemption must be applied strictly within its express terms. The notification benefit was therefore unavailable on the facts stated. en-us Tue, 13 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86968 Exemption under Notification No. 130/82-C.E. was confined to fabrics processed without the aid of power or steam, and Explanation I(c) treated cotton fabrics as processed without steam only where steam was passed over the fabrics for colour fixation. Steam used merely to heat tables, with the fabric cured indirectly, did not satisfy that prescribed mode of use. The broader construction sought by the assessee was rejected because an exemption must be applied strictly within its express terms. The notification benefit was therefore unavailable on the facts stated. Case-Laws Central Excise Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86968