https://www.taxtmi.com/caselaws?id=90487 Notification No. 46/88-C.E. was construed strictly and held not to extend to parts and accessories of scientific instruments and apparatus falling under Heading 90.27, because the exemption covered only the goods expressly described in the table. Chapter Note 2(b) of Chapter 90 did not enlarge that notification's scope. The demand was, however, limited by limitation because the corrigendum dated 1-8-1989 materially changed the basis of demand from the original show cause notice; recovery was therefore sustainable only for the six months preceding the corrigendum, and the period before 1-2-1989 was time-barred. en-us Wed, 06 May 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90487 Notification No. 46/88-C.E. was construed strictly and held not to extend to parts and accessories of scientific instruments and apparatus falling under Heading 90.27, because the exemption covered only the goods expressly described in the table. Chapter Note 2(b) of Chapter 90 did not enlarge that notification's scope. The demand was, however, limited by limitation because the corrigendum dated 1-8-1989 materially changed the basis of demand from the original show cause notice; recovery was therefore sustainable only for the six months preceding the corrigendum, and the period before 1-2-1989 was time-barred. Case-Laws Central Excise Wed, 06 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90487