https://www.taxtmi.com/caselaws?id=96510 Notification No. 160/86-C.E. was interpreted to exclude transformers, but not transformer parts. Transformer parts, even if classifiable with transformers under Heading 85.04, remained distinct as parts and could not be treated as complete transformers by implication. The principle applied was that, where exemption for parts is intended to be withdrawn, the notification must say so expressly. Because the notification did not specifically exclude transformer parts, the exemption benefit was available to them and was rightly allowed. en-us Fri, 25 Feb 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96510 Notification No. 160/86-C.E. was interpreted to exclude transformers, but not transformer parts. Transformer parts, even if classifiable with transformers under Heading 85.04, remained distinct as parts and could not be treated as complete transformers by implication. The principle applied was that, where exemption for parts is intended to be withdrawn, the notification must say so expressly. Because the notification did not specifically exclude transformer parts, the exemption benefit was available to them and was rightly allowed. Case-Laws Central Excise Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96510