https://www.taxtmi.com/caselaws?id=100141 An exemption entry broadly covering parts consumed within the factory for manufacture of specified goods must be construed liberally and purposively. On that reading, conveyors and control panels used in the construction and functioning of boilers fell within Serial No. 18 of Notification No. 205/88-C.E., even though they may also fit separate tariff descriptions. The demand and penalties could not be sustained because the items were treated as covered by the notification. en-us Mon, 11 Jun 2001 00:00:00 +0530 Tue, 31 Jan 2012 13:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100141 An exemption entry broadly covering parts consumed within the factory for manufacture of specified goods must be construed liberally and purposively. On that reading, conveyors and control panels used in the construction and functioning of boilers fell within Serial No. 18 of Notification No. 205/88-C.E., even though they may also fit separate tariff descriptions. The demand and penalties could not be sustained because the items were treated as covered by the notification. Case-Laws Central Excise Mon, 11 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100141