https://www.taxtmi.com/caselaws?id=93382 Parts of saw blades were not covered by Notification No. 207/88-C.E. before its amendment, because the unamended exemption referred to handsaws and blades for saws of all kinds but did not expressly include parts. The text applies the rule that exemption notifications must be construed strictly on their own terms, and chapter notes from the tariff cannot be imported to enlarge the scope of an exemption. The later amendment adding parts of saw blades was treated as a prospective enlargement only, not as retrospective relief for the earlier period. en-us Fri, 21 Jan 2000 00:00:00 +0530 Thu, 10 Nov 2011 12:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93382 Parts of saw blades were not covered by Notification No. 207/88-C.E. before its amendment, because the unamended exemption referred to handsaws and blades for saws of all kinds but did not expressly include parts. The text applies the rule that exemption notifications must be construed strictly on their own terms, and chapter notes from the tariff cannot be imported to enlarge the scope of an exemption. The later amendment adding parts of saw blades was treated as a prospective enlargement only, not as retrospective relief for the earlier period. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93382