https://www.taxtmi.com/caselaws?id=88184 Rectangular casseroles were held outside Notification No. 67/88-C.E., because the concessional duty entry was confined to specified tableware of glass such as jugs, cups, plates, drinking glasses and bowls. Applying the common parlance test, the article was found not to fall within any named category, and the notification could not be extended to an unenumerated product merely because it broadly belonged to glassware. The analysis reaffirmed that exemption notifications must be construed strictly, with any ambiguity resolved against the claimant and in favour of the Revenue. en-us Tue, 10 Mar 1998 00:00:00 +0530 Thu, 09 May 2019 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88184 Rectangular casseroles were held outside Notification No. 67/88-C.E., because the concessional duty entry was confined to specified tableware of glass such as jugs, cups, plates, drinking glasses and bowls. Applying the common parlance test, the article was found not to fall within any named category, and the notification could not be extended to an unenumerated product merely because it broadly belonged to glassware. The analysis reaffirmed that exemption notifications must be construed strictly, with any ambiguity resolved against the claimant and in favour of the Revenue. Case-Laws Central Excise Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88184