https://www.taxtmi.com/caselaws?id=40759 Glass beads were held to fall within the plain, unqualified wording of Notification No. 50/61 and thus qualified for exemption from excise duty under Tariff Item 23A. The authorities were found to have wrongly narrowed the notification by importing limitations tied to use as ornaments, personal wear, or pierced beads, and by relying on the Brussels Nomenclature. The governing principle stated was that an exemption notification must be given its natural meaning and construed liberally within its language, without adding restrictions not expressed in the text. en-us Tue, 09 Oct 1979 00:00:00 +0530 Fri, 14 May 2010 13:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40759 Glass beads were held to fall within the plain, unqualified wording of Notification No. 50/61 and thus qualified for exemption from excise duty under Tariff Item 23A. The authorities were found to have wrongly narrowed the notification by importing limitations tied to use as ornaments, personal wear, or pierced beads, and by relying on the Brussels Nomenclature. The governing principle stated was that an exemption notification must be given its natural meaning and construed liberally within its language, without adding restrictions not expressed in the text. Case-Laws Central Excise Tue, 09 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40759