https://www.taxtmi.com/caselaws?id=89474 Exemption notifications are construed strictly on their plain language, and their scope cannot be enlarged by earlier tariff classifications or trade notices where the wording is clear. Because Notification No. 160/86 expressly excluded switches, plugs and sockets, no distinction could be drawn based on whether the goods were used close to the main apparatus or at a distance. The benefit of the notification was therefore not available to the switches cleared by the assessee, and exemption was denied. en-us Tue, 24 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89474 Exemption notifications are construed strictly on their plain language, and their scope cannot be enlarged by earlier tariff classifications or trade notices where the wording is clear. Because Notification No. 160/86 expressly excluded switches, plugs and sockets, no distinction could be drawn based on whether the goods were used close to the main apparatus or at a distance. The benefit of the notification was therefore not available to the switches cleared by the assessee, and exemption was denied. Case-Laws Central Excise Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89474