https://www.taxtmi.com/caselaws?id=94504 An exemption notification must be construed strictly, so benefit cannot be extended to composite goods merely because they fall within a broad tariff heading. Radio sets with in-built sound recording and reproducing facilities were held not to answer the description "radio sets including transistor sets" under Notification No. 57/93-CE. Because the notification specifically limited the exemption to that description, the composite radio cassette type goods were treated as falling under the residual entry for "all other goods" under the same sub-heading. The result was that the exemption claim under Sl. No. 10(a) failed and the goods were correctly classified under Sl. No. 10(b). en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 23 Nov 2011 10:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94504 An exemption notification must be construed strictly, so benefit cannot be extended to composite goods merely because they fall within a broad tariff heading. Radio sets with in-built sound recording and reproducing facilities were held not to answer the description "radio sets including transistor sets" under Notification No. 57/93-CE. Because the notification specifically limited the exemption to that description, the composite radio cassette type goods were treated as falling under the residual entry for "all other goods" under the same sub-heading. The result was that the exemption claim under Sl. No. 10(a) failed and the goods were correctly classified under Sl. No. 10(b). Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94504