https://www.taxtmi.com/caselaws?id=88184 Concessional duty for specified glass tableware applies only to the enumerated goods, including jugs, cups, plates, drinking glasses and bowls. Rectangular casseroles do not qualify merely because they may broadly be regarded as tableware. Under the common parlance test and available technical material, rectangular casseroles are not akin to the listed products. Exemption notifications require strict construction; ambiguity in an exemption entry is resolved against the claimant and in favour of Revenue. Consequently, rectangular casseroles fall outside the concessional duty entry under Notification No. 67/88-C.E. and remain ineligible for the reduced rate. 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 Concessional duty for specified glass tableware applies only to the enumerated goods, including jugs, cups, plates, drinking glasses and bowls. Rectangular casseroles do not qualify merely because they may broadly be regarded as tableware. Under the common parlance test and available technical material, rectangular casseroles are not akin to the listed products. Exemption notifications require strict construction; ambiguity in an exemption entry is resolved against the claimant and in favour of Revenue. Consequently, rectangular casseroles fall outside the concessional duty entry under Notification No. 67/88-C.E. and remain ineligible for the reduced rate. Case-Laws Central Excise Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88184