https://www.taxtmi.com/caselaws?id=98107 Stainless steel tubes were treated as covered by Notification No. 202/88 because an exemption notification must be construed by its express language, and exclusion cannot be implied where stainless steel is not specifically carved out. The Tribunal rejected the Revenue's attempt to distinguish steel from stainless steel by tariff notes, market understanding, and price difference, holding that where the legislative scheme intends exclusion, it states so expressly. On that construction, stainless steel tubes remained eligible for the exemption and the Revenue's appeal failed. en-us Mon, 08 Nov 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98107 Stainless steel tubes were treated as covered by Notification No. 202/88 because an exemption notification must be construed by its express language, and exclusion cannot be implied where stainless steel is not specifically carved out. The Tribunal rejected the Revenue's attempt to distinguish steel from stainless steel by tariff notes, market understanding, and price difference, holding that where the legislative scheme intends exclusion, it states so expressly. On that construction, stainless steel tubes remained eligible for the exemption and the Revenue's appeal failed. Case-Laws Central Excise Mon, 08 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98107