https://www.taxtmi.com/caselaws?id=108461 The Tribunal allowed the appeal, granting the appellants exemption under Serial No. 18 of the Notification. It held that goods classified as television receivers with a computer facility should be eligible for the exemption, as there was no exclusion for such goods under Serial No. 18. The Tribunal emphasized the importance of a strict construction of exemption Notifications and ensuring that the benefit of the exemption was not unjustly denied. en-us Thu, 27 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 16:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108461 The Tribunal allowed the appeal, granting the appellants exemption under Serial No. 18 of the Notification. It held that goods classified as television receivers with a computer facility should be eligible for the exemption, as there was no exclusion for such goods under Serial No. 18. The Tribunal emphasized the importance of a strict construction of exemption Notifications and ensuring that the benefit of the exemption was not unjustly denied. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108461