https://www.taxtmi.com/caselaws?id=92600 Exemption notifications must be strictly construed according to their express terms, and benefit cannot be extended by implication to goods not specifically covered. Notification No. 220/86-C.E. granted exemption to jigs and fixtures, but it did not expressly extend that relief to parts of jigs and fixtures. On that basis, the parts were held ineligible for exemption and duty relief was rejected. en-us Mon, 01 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92600 Exemption notifications must be strictly construed according to their express terms, and benefit cannot be extended by implication to goods not specifically covered. Notification No. 220/86-C.E. granted exemption to jigs and fixtures, but it did not expressly extend that relief to parts of jigs and fixtures. On that basis, the parts were held ineligible for exemption and duty relief was rejected. Case-Laws Central Excise Mon, 01 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92600