https://www.taxtmi.com/caselaws?id=87273 Exemption notifications are construed strictly, and relief cannot be extended by implication to goods not expressly covered. In this commentary on petrol pump parts classified under Heading 84.13, the notification referred to pumps but did not mention parts, so the benefit was held unavailable despite reliance on tariff description and a plea for harmonious construction. The plain wording of Notification No. 155/86 controlled the result, and interpretative reasoning could not substitute for an express reference to parts. en-us Wed, 10 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87273 Exemption notifications are construed strictly, and relief cannot be extended by implication to goods not expressly covered. In this commentary on petrol pump parts classified under Heading 84.13, the notification referred to pumps but did not mention parts, so the benefit was held unavailable despite reliance on tariff description and a plea for harmonious construction. The plain wording of Notification No. 155/86 controlled the result, and interpretative reasoning could not substitute for an express reference to parts. Case-Laws Central Excise Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87273