https://www.taxtmi.com/caselaws?id=106542 An exemption notification must be construed on its own wording, and tariff classification rules cannot enlarge its scope unless the notification and tariff entry are truly coextensive. Chapter Note 2 of Chapter 82 provided only a classification formula and did not treat parts of saw blades as the complete goods covered by Tariff Heading 82.02. Because the segments were separately identifiable tradeable commodities and were not expressly covered by Notification No. 207/88-C.E., the exemption was unavailable. The later Notification No. 63/91 indicated a policy change and could not be treated as merely clarificatory or applied retrospectively. en-us Tue, 28 Jul 1998 00:00:00 +0530 Wed, 14 Mar 2012 16:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106542 An exemption notification must be construed on its own wording, and tariff classification rules cannot enlarge its scope unless the notification and tariff entry are truly coextensive. Chapter Note 2 of Chapter 82 provided only a classification formula and did not treat parts of saw blades as the complete goods covered by Tariff Heading 82.02. Because the segments were separately identifiable tradeable commodities and were not expressly covered by Notification No. 207/88-C.E., the exemption was unavailable. The later Notification No. 63/91 indicated a policy change and could not be treated as merely clarificatory or applied retrospectively. Case-Laws Central Excise Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106542