https://www.taxtmi.com/caselaws?id=87591 An exemption notification excluding specified articles must be construed strictly on its own terms, and the issue turned on whether an electric coil stove was commercially the same as a hot plate. The majority relied on ISI specifications, trade literature and market practice to hold that hot plates and electric coil stoves were distinct products; the stove was therefore not covered by the exclusion and remained eligible for exemption. One Member dissented, viewing the enclosed heating element as sufficient to treat the product as a hot plate and deny the exemption. en-us Fri, 24 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 10:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87591 An exemption notification excluding specified articles must be construed strictly on its own terms, and the issue turned on whether an electric coil stove was commercially the same as a hot plate. The majority relied on ISI specifications, trade literature and market practice to hold that hot plates and electric coil stoves were distinct products; the stove was therefore not covered by the exclusion and remained eligible for exemption. One Member dissented, viewing the enclosed heating element as sufficient to treat the product as a hot plate and deny the exemption. Case-Laws Central Excise Fri, 24 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87591