https://www.taxtmi.com/caselaws?id=93842 An exemption notification using the unqualified term "steel" was construed to include stainless steel tubes and pipes, as well as blanks therefor. The surrounding entries showed that when stainless steel was intended to be excluded, the notification said so expressly, and that contrast supported a broad reading of the word "steel". The challenge to the exemption interpretation therefore failed, and stainless steel products were treated as covered by the entry. en-us Tue, 05 Sep 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93842 An exemption notification using the unqualified term "steel" was construed to include stainless steel tubes and pipes, as well as blanks therefor. The surrounding entries showed that when stainless steel was intended to be excluded, the notification said so expressly, and that contrast supported a broad reading of the word "steel". The challenge to the exemption interpretation therefore failed, and stainless steel products were treated as covered by the entry. Case-Laws Central Excise Tue, 05 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93842