https://www.taxtmi.com/caselaws?id=118131 Can-drying of man-made fabrics was not covered by the notified term "hydro-extraction" because that expression was confined to a purely mechanical process of extracting or squeezing out water. The process used here combined mechanical squeezing through mangles with subsequent steam-roller drying, so it was a composite mechanical and thermal operation rather than the single notified process. Applying strict construction to the exemption notification, the entry could not be extended by implication. The assessee was therefore not entitled to exemption from additional excise duty. en-us Thu, 16 Feb 2006 00:00:00 +0530 Thu, 28 Jun 2012 16:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118131 Can-drying of man-made fabrics was not covered by the notified term "hydro-extraction" because that expression was confined to a purely mechanical process of extracting or squeezing out water. The process used here combined mechanical squeezing through mangles with subsequent steam-roller drying, so it was a composite mechanical and thermal operation rather than the single notified process. Applying strict construction to the exemption notification, the entry could not be extended by implication. The assessee was therefore not entitled to exemption from additional excise duty. Case-Laws Central Excise Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118131