https://www.taxtmi.com/caselaws?id=41286 Exemption for matches packed in boxes with both slides, or only the inner slide, made of cardboard did not extend to boxes with only the outer slide made of cardboard. Fiscal exemption notifications require strict construction according to their ordinary and grammatical language; benefits outside express wording cannot be imported by implication or policy considerations. The resulting duty demand was therefore sustainable. The classification was not shown to violate Article 14 because the available material did not establish that outer-slide cardboard box manufacturers were indistinguishable from the specified categories. The writ petitions and connected writ appeals failed, leaving the duty demand and interim orders substantively undisturbed. en-us Tue, 10 Nov 1981 00:00:00 +0530 Tue, 01 Jun 2010 17:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41286 Exemption for matches packed in boxes with both slides, or only the inner slide, made of cardboard did not extend to boxes with only the outer slide made of cardboard. Fiscal exemption notifications require strict construction according to their ordinary and grammatical language; benefits outside express wording cannot be imported by implication or policy considerations. The resulting duty demand was therefore sustainable. The classification was not shown to violate Article 14 because the available material did not establish that outer-slide cardboard box manufacturers were indistinguishable from the specified categories. The writ petitions and connected writ appeals failed, leaving the duty demand and interim orders substantively undisturbed. Case-Laws Central Excise Tue, 10 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41286