https://www.taxtmi.com/caselaws?id=87335 Electric motors marked 380 and 385 volts were considered against Notification No. 82/72-C.E., which granted excise exemption only to motors designed for use in circuits at a pressure exceeding 400 volts. The later amendment in Notification No. 189/77-C.E. changed only the rated capacity requirement and left the voltage condition unchanged. ISI voltage tolerance could not establish that the motors were designed for use above 400 volts because it related to testing, not to the exemption criterion. As no evidence proved satisfaction of the notification condition, the benefit of exemption was denied. en-us Fri, 02 Aug 1996 00:00:00 +0530 Mon, 05 Sep 2011 13:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87335 Electric motors marked 380 and 385 volts were considered against Notification No. 82/72-C.E., which granted excise exemption only to motors designed for use in circuits at a pressure exceeding 400 volts. The later amendment in Notification No. 189/77-C.E. changed only the rated capacity requirement and left the voltage condition unchanged. ISI voltage tolerance could not establish that the motors were designed for use above 400 volts because it related to testing, not to the exemption criterion. As no evidence proved satisfaction of the notification condition, the benefit of exemption was denied. Case-Laws Central Excise Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87335