https://www.taxtmi.com/caselaws?id=87782 Notification No. 67/88-C.E. was construed strictly: exemption for glass tableware extended only to the specified articles of jugs, cups, plates, drinking glasses and bowls, and could not be enlarged to cover flower vases or ash trays by analogy. The contested goods were not named in the entry and did not fall within the same class by close description. As a result, the benefit of the notification was unavailable to those goods, and the appeal failed. en-us Mon, 30 Jun 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87782 Notification No. 67/88-C.E. was construed strictly: exemption for glass tableware extended only to the specified articles of jugs, cups, plates, drinking glasses and bowls, and could not be enlarged to cover flower vases or ash trays by analogy. The contested goods were not named in the entry and did not fall within the same class by close description. As a result, the benefit of the notification was unavailable to those goods, and the appeal failed. Case-Laws Central Excise Mon, 30 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87782