https://www.taxtmi.com/caselaws?id=91511 Exemption under Notification No. 205/88 was confined to solar flat plate collectors as a complete specified product, and could not be extended to toughened glass sheets merely because they may form part of that collector. The record and departmental scientific opinion showed that the appellant manufactured only toughened glass sheets, not the exempted final product or all its constituent parts. Applying strict construction to exemption notifications, the benefit was correctly denied because the claimed goods did not satisfy the notification's product description. en-us Wed, 14 Jul 1999 00:00:00 +0530 Tue, 18 Oct 2011 16:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91511 Exemption under Notification No. 205/88 was confined to solar flat plate collectors as a complete specified product, and could not be extended to toughened glass sheets merely because they may form part of that collector. The record and departmental scientific opinion showed that the appellant manufactured only toughened glass sheets, not the exempted final product or all its constituent parts. Applying strict construction to exemption notifications, the benefit was correctly denied because the claimed goods did not satisfy the notification's product description. Case-Laws Central Excise Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91511