https://www.taxtmi.com/caselaws?id=92595 Exemption under Notification No. 16/86-C.E. was confined to parts of gas compressors falling within the tariff headings expressly covered by the notification and to compliance with the prescribed procedure. A crankshaft used in compressors was classified under a different tariff heading, so it did not fall within the notification's clear scope. The cited Supreme Court ruling was inapplicable because it concerned differently worded exemption language. In taxing notifications, exemption must be construed strictly according to the express terms used, and cannot be extended by intendment or implication. The crankshaft was therefore outside the exemption. en-us Fri, 29 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92595 Exemption under Notification No. 16/86-C.E. was confined to parts of gas compressors falling within the tariff headings expressly covered by the notification and to compliance with the prescribed procedure. A crankshaft used in compressors was classified under a different tariff heading, so it did not fall within the notification's clear scope. The cited Supreme Court ruling was inapplicable because it concerned differently worded exemption language. In taxing notifications, exemption must be construed strictly according to the express terms used, and cannot be extended by intendment or implication. The crankshaft was therefore outside the exemption. Case-Laws Central Excise Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92595