https://www.taxtmi.com/caselaws?id=90613 A continuous flow water purifier installed on a pipeline, without any storage or holding capacity, did not satisfy exemption notifications limited to water filters of capacity not exceeding 40 litres. The notifications were construed as covering only filters of the specified configuration in which water is stored after filtration and then drawn for use. Because the product lacked the capacity parameter expressly built into the exemption, the language of the notifications could not be expanded by reference to domestic use or a liberal reading that would override the stated limit. The exemption claim therefore failed. en-us Thu, 23 Oct 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90613 A continuous flow water purifier installed on a pipeline, without any storage or holding capacity, did not satisfy exemption notifications limited to water filters of capacity not exceeding 40 litres. The notifications were construed as covering only filters of the specified configuration in which water is stored after filtration and then drawn for use. Because the product lacked the capacity parameter expressly built into the exemption, the language of the notifications could not be expanded by reference to domestic use or a liberal reading that would override the stated limit. The exemption claim therefore failed. Case-Laws Central Excise Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90613