https://www.taxtmi.com/caselaws?id=41926 On the proper construction of Notification No. 80/80-C.E. read with Notification No. 50/81-C.E., a manufacturer clearing more than one excisable item, including specified goods, was treated as falling within the broader exemption limit applicable to manufacturers of excisable goods under more than one First Schedule item. The Court held that specified goods do not lose their character as excisable goods merely because they are separately described in the exemption scheme, and the notifications had to be read to preserve their purpose and avoid an anomalous result. It also reiterated that exemption provisions in fiscal law must be construed strictly in accordance with clear language. en-us Fri, 13 Mar 1987 00:00:00 +0530 Tue, 08 Jun 2010 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41926 On the proper construction of Notification No. 80/80-C.E. read with Notification No. 50/81-C.E., a manufacturer clearing more than one excisable item, including specified goods, was treated as falling within the broader exemption limit applicable to manufacturers of excisable goods under more than one First Schedule item. The Court held that specified goods do not lose their character as excisable goods merely because they are separately described in the exemption scheme, and the notifications had to be read to preserve their purpose and avoid an anomalous result. It also reiterated that exemption provisions in fiscal law must be construed strictly in accordance with clear language. Case-Laws Central Excise Fri, 13 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41926