https://www.taxtmi.com/caselaws?id=89000 An exemption notification excluding transformers and chokes for fluorescent tubes did not extend, on its plain wording, to parts of transformers. Radiators found to be transformer parts therefore remained within the notification benefit, and the departmental appeal failed. The principle applied was that an exclusion in an exemption notification must be read narrowly and cannot be extended to component parts without clear words. en-us Mon, 09 Mar 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89000 An exemption notification excluding transformers and chokes for fluorescent tubes did not extend, on its plain wording, to parts of transformers. Radiators found to be transformer parts therefore remained within the notification benefit, and the departmental appeal failed. The principle applied was that an exclusion in an exemption notification must be read narrowly and cannot be extended to component parts without clear words. Case-Laws Central Excise Mon, 09 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89000