https://www.taxtmi.com/caselaws?id=94271 The exemption notification excluded transformers and chokes for fluorescent tubes, but did not expressly exclude parts of transformers. Because exemption provisions must be construed according to their wording, the exclusion could not be extended by implication to cover transformer parts. Even if such parts were classifiable by reference to transformers on principal use, they retained their separate identity as parts. The parts of transformers were therefore outside the notification's exclusion, and the Revenue's challenge failed. en-us Mon, 06 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94271 The exemption notification excluded transformers and chokes for fluorescent tubes, but did not expressly exclude parts of transformers. Because exemption provisions must be construed according to their wording, the exclusion could not be extended by implication to cover transformer parts. Even if such parts were classifiable by reference to transformers on principal use, they retained their separate identity as parts. The parts of transformers were therefore outside the notification's exclusion, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 06 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94271