https://www.taxtmi.com/caselaws?id=93238 An exemption notification covering only parts and accessories of cycles and cycle rickshaws was held not to extend to a reflector used in a bicycle dynamo lamp. A dynamo was treated as an accessory, not a part, of a cycle, and the cycle was not regarded as incomplete without it; therefore, a component of that accessory could not itself be characterised as a cycle part or accessory. Applying strict construction to exemption clauses, the claim for duty exemption failed and the goods were held ineligible under Notification No. 62/86-C.E. en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93238 An exemption notification covering only parts and accessories of cycles and cycle rickshaws was held not to extend to a reflector used in a bicycle dynamo lamp. A dynamo was treated as an accessory, not a part, of a cycle, and the cycle was not regarded as incomplete without it; therefore, a component of that accessory could not itself be characterised as a cycle part or accessory. Applying strict construction to exemption clauses, the claim for duty exemption failed and the goods were held ineligible under Notification No. 62/86-C.E. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93238