https://www.taxtmi.com/caselaws?id=41932 Circlips manufactured for use in motor cycles, but not connected with pistons or piston assemblies, were treated as outside the exclusion in Item 6 of Notification No. 99/71-C.E. The later expansion of Item 6 to include pistons, piston rings, gudgeon pins and circlips was read as an amendment of the same entry, not a separate category, so the item had to be construed in the context of its original scope. Applying the rule that ambiguity in a taxing exemption is resolved in favour of the assessee, circlips unconnected with piston assemblies remained eligible for exemption and the associated duty demand, confiscation and penalty could not stand. en-us Wed, 07 Jan 1987 00:00:00 +0530 Tue, 08 Jun 2010 10:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41932 Circlips manufactured for use in motor cycles, but not connected with pistons or piston assemblies, were treated as outside the exclusion in Item 6 of Notification No. 99/71-C.E. The later expansion of Item 6 to include pistons, piston rings, gudgeon pins and circlips was read as an amendment of the same entry, not a separate category, so the item had to be construed in the context of its original scope. Applying the rule that ambiguity in a taxing exemption is resolved in favour of the assessee, circlips unconnected with piston assemblies remained eligible for exemption and the associated duty demand, confiscation and penalty could not stand. Case-Laws Central Excise Wed, 07 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41932