https://www.taxtmi.com/caselaws?id=42128 Rubber tubing and rubber sleeving used in manufacturing detonators were treated as covered by Notification No. 197/67-C.E. for exemption from excise duty. The Court applied the ordinary meaning of the notification's terms and held that a detonator is a contrivance or apparatus answering to the description of machinery. Because the products were used as component parts in detonators and were not shown to convey air, gas or liquids, they fell within the exemption. The refusal to grant exemption was therefore quashed and the exemption claim upheld. en-us Fri, 30 Oct 1987 00:00:00 +0530 Sat, 02 May 2020 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42128 Rubber tubing and rubber sleeving used in manufacturing detonators were treated as covered by Notification No. 197/67-C.E. for exemption from excise duty. The Court applied the ordinary meaning of the notification's terms and held that a detonator is a contrivance or apparatus answering to the description of machinery. Because the products were used as component parts in detonators and were not shown to convey air, gas or liquids, they fell within the exemption. The refusal to grant exemption was therefore quashed and the exemption claim upheld. Case-Laws Central Excise Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42128