https://www.taxtmi.com/caselaws?id=87445 An exemption notification was construed strictly and confined to the goods and uses expressly covered by its terms. Stationary diesel-operated internal combustion engines were held outside Notification No. 75/86 because the main exemption, read with its proviso, was limited to motor vehicles, tractors, trailers and related internal combustion engines used as original equipment; the proviso could not expand coverage to unrelated stationary engines. On limitation, a demand confirmed under Chapter X read with Rule 196 was held not to attract the extended limitation under the proviso to Section 11A, so the limitation objection failed. The duty and penalty order was upheld. en-us Fri, 07 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87445 An exemption notification was construed strictly and confined to the goods and uses expressly covered by its terms. Stationary diesel-operated internal combustion engines were held outside Notification No. 75/86 because the main exemption, read with its proviso, was limited to motor vehicles, tractors, trailers and related internal combustion engines used as original equipment; the proviso could not expand coverage to unrelated stationary engines. On limitation, a demand confirmed under Chapter X read with Rule 196 was held not to attract the extended limitation under the proviso to Section 11A, so the limitation objection failed. The duty and penalty order was upheld. Case-Laws Central Excise Fri, 07 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87445