https://www.taxtmi.com/caselaws?id=111413 An exemption notification confined to a complete instrument cannot be extended to a mere part of that instrument. A load cell was treated as part of a weigh-bridge, and no evidence showed that it was itself a complete instrument. A decision on classification under a different notification did not control the claim. On that basis, exemption under Notification No. 111/92 was not available, and the rejection of the claim was upheld. en-us Wed, 07 Jan 2004 00:00:00 +0530 Mon, 23 Apr 2012 14:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111413 An exemption notification confined to a complete instrument cannot be extended to a mere part of that instrument. A load cell was treated as part of a weigh-bridge, and no evidence showed that it was itself a complete instrument. A decision on classification under a different notification did not control the claim. On that basis, exemption under Notification No. 111/92 was not available, and the rejection of the claim was upheld. Case-Laws Customs Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111413