https://www.taxtmi.com/caselaws?id=90469 Notification No. 174/84 was confined to rods, including wire rods, and did not extend to copper bars merely because Tariff Item 26A(3)(i) also covered bars. The distinction between rods and bars controlled the scope of the exemption, and the fact that the assessee manufactured only bars placed the product outside the notification's express language. Exemption notifications must be strictly construed, and their benefit cannot be enlarged by implication from the tariff entry. On that reasoning, the notification was held inapplicable to copper bars. en-us Mon, 23 Mar 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90469 Notification No. 174/84 was confined to rods, including wire rods, and did not extend to copper bars merely because Tariff Item 26A(3)(i) also covered bars. The distinction between rods and bars controlled the scope of the exemption, and the fact that the assessee manufactured only bars placed the product outside the notification's express language. Exemption notifications must be strictly construed, and their benefit cannot be enlarged by implication from the tariff entry. On that reasoning, the notification was held inapplicable to copper bars. Case-Laws Central Excise Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90469