https://www.taxtmi.com/caselaws?id=41606 Item 34B of the First Schedule to the Central Excises and Salt Act, 1944 was construed strictly because it used the restrictive words "the following, namely" after the general description of mechanically propelled works trucks. The entry was confined to the specifically enumerated goods, namely forklift trucks and platform trucks, and a reach truck was found to be a distinct technical article rather than a forklift truck. On that basis, reach trucks were held outside item 34B, so excise duty could not be levied under that entry and the classification and demand were unsustainable. Ambiguity in the taxing entry was resolved in favour of the assessee. en-us Fri, 23 Dec 1983 00:00:00 +0530 Fri, 04 Jun 2010 17:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41606 Item 34B of the First Schedule to the Central Excises and Salt Act, 1944 was construed strictly because it used the restrictive words "the following, namely" after the general description of mechanically propelled works trucks. The entry was confined to the specifically enumerated goods, namely forklift trucks and platform trucks, and a reach truck was found to be a distinct technical article rather than a forklift truck. On that basis, reach trucks were held outside item 34B, so excise duty could not be levied under that entry and the classification and demand were unsustainable. Ambiguity in the taxing entry was resolved in favour of the assessee. Case-Laws Central Excise Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41606