https://www.taxtmi.com/caselaws?id=95705 Notification No. 54/93 was construed strictly as an exemption provision, so the burden was on the assessee to show that its product clearly fell within the notified scope. The notification covered only parts of household washing machines, including machines that both wash and dry, and not every washing machine product by description alone. On a plain reading, the appellants' washing machine did not fall within the four corners of the notification, so partial exemption was not available and the denial of benefit was upheld. en-us Wed, 16 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95705 Notification No. 54/93 was construed strictly as an exemption provision, so the burden was on the assessee to show that its product clearly fell within the notified scope. The notification covered only parts of household washing machines, including machines that both wash and dry, and not every washing machine product by description alone. On a plain reading, the appellants' washing machine did not fall within the four corners of the notification, so partial exemption was not available and the denial of benefit was upheld. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95705