https://www.taxtmi.com/caselaws?id=89596 Imported taper roller bearings claimed as parts of power-operated coal briquetting presses were held to fall within Notification No. 113/81-Cus. because the notification required only that the parts be meant for use in briquetting presses for compacting cellulosic waste material. Their capability of general use did not defeat exemption where no further end-use restriction appeared in the notification, and the machine itself was not required to be imported. The document states that a condition not expressed in the exemption cannot be added by implication, so the goods satisfied the notification and the Revenue's challenge failed. en-us Thu, 24 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 13:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89596 Imported taper roller bearings claimed as parts of power-operated coal briquetting presses were held to fall within Notification No. 113/81-Cus. because the notification required only that the parts be meant for use in briquetting presses for compacting cellulosic waste material. Their capability of general use did not defeat exemption where no further end-use restriction appeared in the notification, and the machine itself was not required to be imported. The document states that a condition not expressed in the exemption cannot be added by implication, so the goods satisfied the notification and the Revenue's challenge failed. Case-Laws Central Excise Thu, 24 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89596