https://www.taxtmi.com/caselaws?id=42669 Parts of non-power operated agricultural implements were not covered by Notification No. 144/75-C.E. during 30 April 1975 to 3 February 1978, because the exclusion of agricultural implements did not automatically extend to their parts. The reasoning was that an item and its parts are not interchangeable for excise purposes, and express exemption language must be applied according to its terms. The later amendment in Notification No. 23/78, which specifically added "parts thereof," confirmed that the earlier notification did not exclude such parts from Tariff Item 68. They therefore remained within the residuary entry and were liable to excise duty until the amendment took effect. en-us Wed, 13 Jan 1982 00:00:00 +0530 Sat, 12 Jun 2010 15:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42669 Parts of non-power operated agricultural implements were not covered by Notification No. 144/75-C.E. during 30 April 1975 to 3 February 1978, because the exclusion of agricultural implements did not automatically extend to their parts. The reasoning was that an item and its parts are not interchangeable for excise purposes, and express exemption language must be applied according to its terms. The later amendment in Notification No. 23/78, which specifically added "parts thereof," confirmed that the earlier notification did not exclude such parts from Tariff Item 68. They therefore remained within the residuary entry and were liable to excise duty until the amendment took effect. Case-Laws Central Excise Wed, 13 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42669