https://www.taxtmi.com/caselaws?id=89482 An exemption notification covering goods under Heading 85.04 could not be denied to parts of transformers merely because the notification expressly excluded only transformers and chokes for fluorescent tubes. Parts of transformers remained goods falling within the same heading and were not specifically excluded. In the absence of an express exclusion, the exemption under Notification No. 160/86-C.E. was held applicable to the disputed goods, and the denial of exemption was found incorrect. en-us Mon, 30 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 13:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89482 An exemption notification covering goods under Heading 85.04 could not be denied to parts of transformers merely because the notification expressly excluded only transformers and chokes for fluorescent tubes. Parts of transformers remained goods falling within the same heading and were not specifically excluded. In the absence of an express exclusion, the exemption under Notification No. 160/86-C.E. was held applicable to the disputed goods, and the denial of exemption was found incorrect. Case-Laws Central Excise Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89482