https://www.taxtmi.com/caselaws?id=90792 Notification No. 217/86 was construed as granting exemption only from Central Excise duty, and not from cess, because the notification did not expressly refer to that levy or cover it by necessary implication. An exemption from excise duty does not automatically extend to cess unless the notification specifically includes cess. On that reasoning, the exemption was unavailable in respect of cess, and the Revenue's appeal succeeded. en-us Tue, 25 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 15:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90792 Notification No. 217/86 was construed as granting exemption only from Central Excise duty, and not from cess, because the notification did not expressly refer to that levy or cover it by necessary implication. An exemption from excise duty does not automatically extend to cess unless the notification specifically includes cess. On that reasoning, the exemption was unavailable in respect of cess, and the Revenue's appeal succeeded. Case-Laws Central Excise Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90792