https://www.taxtmi.com/caselaws?id=42153 An exemption notification must be construed according to the ordinary and generally understood meaning of the relevant expression, not by an unsupported restrictive reading. Applying that approach, flock printing of P.V.C.-coated wall-paper was treated as flock printing within the process understood in trade usage, and the activity fell within Excise Exemption Notification No. 62 of 1976. The Court rejected the view that the process was outside the notification merely because it was not characterised as printing of colour in a narrower sense. The exemption was therefore upheld and the benefit remained available to the respondent. en-us Fri, 11 Sep 1987 00:00:00 +0530 Wed, 09 Jun 2010 14:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42153 An exemption notification must be construed according to the ordinary and generally understood meaning of the relevant expression, not by an unsupported restrictive reading. Applying that approach, flock printing of P.V.C.-coated wall-paper was treated as flock printing within the process understood in trade usage, and the activity fell within Excise Exemption Notification No. 62 of 1976. The Court rejected the view that the process was outside the notification merely because it was not characterised as printing of colour in a narrower sense. The exemption was therefore upheld and the benefit remained available to the respondent. Case-Laws Central Excise Fri, 11 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42153