https://www.taxtmi.com/caselaws?id=196007 An exemption notification must be applied only to the goods specifically described in the relevant entry. The entry in List 32A covered "latex centrifuge testing" under Tariff Item 8421 1100, while the machinery in question was a cream separator used in rubber processing. Because the two items were different in nature and function, the machine could not be treated as covered goods for refund purposes. The exemption was therefore denied and the appeal failed in favour of the Revenue. en-us Tue, 06 Dec 2016 00:00:00 +0530 Fri, 17 Nov 2017 06:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196007 An exemption notification must be applied only to the goods specifically described in the relevant entry. The entry in List 32A covered "latex centrifuge testing" under Tariff Item 8421 1100, while the machinery in question was a cream separator used in rubber processing. Because the two items were different in nature and function, the machine could not be treated as covered goods for refund purposes. The exemption was therefore denied and the appeal failed in favour of the Revenue. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196007