https://www.taxtmi.com/caselaws?id=95673 Exemption notifications are construed strictly: the expression "components" in Notification No. 123/81 was treated as covering parts used in initial assembly or manufacture, not spares kept for future replacement, so the exemption was unavailable for spares. A later notification extending the benefit to spares was treated as a separate enlargement of scope, not a clarificatory amendment, because spares and components were distinct expressions and no retrospective clause was provided. The amended exemption therefore operated only from its commencement date, and the duty demand was sustained on that basis. en-us Thu, 13 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95673 Exemption notifications are construed strictly: the expression "components" in Notification No. 123/81 was treated as covering parts used in initial assembly or manufacture, not spares kept for future replacement, so the exemption was unavailable for spares. A later notification extending the benefit to spares was treated as a separate enlargement of scope, not a clarificatory amendment, because spares and components were distinct expressions and no retrospective clause was provided. The amended exemption therefore operated only from its commencement date, and the duty demand was sustained on that basis. Case-Laws Central Excise Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95673