https://www.taxtmi.com/caselaws?id=415474 Exemption under Notification No. 06/2011-CE had to be tested on the notification's own language, not by mechanically applying a prior tariff-classification ruling. The Revenue did not dispute the appellant's tariff classification, and the goods were described on admitted facts as parts or components of the specified machinery. On that basis, the exemption could not be denied, the demand was unsustainable, and penalty could not be imposed. The impugned orders were set aside and relief followed. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 15 Oct 2022 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415474 Exemption under Notification No. 06/2011-CE had to be tested on the notification's own language, not by mechanically applying a prior tariff-classification ruling. The Revenue did not dispute the appellant's tariff classification, and the goods were described on admitted facts as parts or components of the specified machinery. On that basis, the exemption could not be denied, the demand was unsustainable, and penalty could not be imposed. The impugned orders were set aside and relief followed. Case-Laws Central Excise Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415474