https://www.taxtmi.com/caselaws?id=87448 Exemption notifications must be strictly construed, and relief cannot be extended beyond the specific product named in the text. Here, the tariff treated slag wool and rock wool as distinct expressions, and the notification granted exemption only to rock wool. Technically similar or synonymous goods could not be treated as interchangeable for exemption purposes. The result was that slag wool remained outside the scope of the notification, and the denial of exemption was upheld. en-us Wed, 12 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87448 Exemption notifications must be strictly construed, and relief cannot be extended beyond the specific product named in the text. Here, the tariff treated slag wool and rock wool as distinct expressions, and the notification granted exemption only to rock wool. Technically similar or synonymous goods could not be treated as interchangeable for exemption purposes. The result was that slag wool remained outside the scope of the notification, and the denial of exemption was upheld. Case-Laws Central Excise Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87448