https://www.taxtmi.com/caselaws?id=117405 Imported Ball Clay qualified for concessional duty only when used to manufacture the exact goods named in the exemption entry, namely ceramic cores or substrates for resistors. Because the assessee used the material for porcelain insulators and did not manufacture resistors, the condition in the notification was not met. The entry could not be widened by substituting a different end-use, and exemption notifications must be construed strictly on their plain wording. The concessional benefit was therefore unavailable on the facts stated. en-us Wed, 25 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 14:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117405 Imported Ball Clay qualified for concessional duty only when used to manufacture the exact goods named in the exemption entry, namely ceramic cores or substrates for resistors. Because the assessee used the material for porcelain insulators and did not manufacture resistors, the condition in the notification was not met. The entry could not be widened by substituting a different end-use, and exemption notifications must be construed strictly on their plain wording. The concessional benefit was therefore unavailable on the facts stated. Case-Laws Central Excise Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117405