https://www.taxtmi.com/caselaws?id=276977 Melamine faced particle boards are commercially and functionally distinct from raw or unveneered particle boards, because the melamine facing gives the product a finished, smooth and polished surface. In construing exemption notifications, the claimant must bring itself clearly within the plain terms of the entry, and any ambiguity is resolved against extension of the exemption. On that approach, the expression "unveneered particle boards" in Item 6 of Notification No. 55 of 1979 cannot be expanded to cover melamine faced particle boards, which remain outside the exemption. en-us Wed, 14 Sep 1994 00:00:00 +0530 Tue, 08 Jul 2025 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276977 Melamine faced particle boards are commercially and functionally distinct from raw or unveneered particle boards, because the melamine facing gives the product a finished, smooth and polished surface. In construing exemption notifications, the claimant must bring itself clearly within the plain terms of the entry, and any ambiguity is resolved against extension of the exemption. On that approach, the expression "unveneered particle boards" in Item 6 of Notification No. 55 of 1979 cannot be expanded to cover melamine faced particle boards, which remain outside the exemption. Case-Laws Central Excise Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276977