https://www.taxtmi.com/caselaws?id=89943 An exemption notification granting concessional duty for non-wooden furniture was construed strictly according to its express terms. Because the notification exempted complete non-wooden furniture and did not specifically include parts, bus seats and back rests classifiable as furniture parts were held outside the concession. The text noted that where exemption for parts was intended, the notification said so expressly, as with steel furniture. On that reading, the concessional rate was unavailable for the disputed items, and the denial of exemption was upheld. en-us Tue, 15 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89943 An exemption notification granting concessional duty for non-wooden furniture was construed strictly according to its express terms. Because the notification exempted complete non-wooden furniture and did not specifically include parts, bus seats and back rests classifiable as furniture parts were held outside the concession. The text noted that where exemption for parts was intended, the notification said so expressly, as with steel furniture. On that reading, the concessional rate was unavailable for the disputed items, and the denial of exemption was upheld. Case-Laws Central Excise Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89943