https://www.taxtmi.com/caselaws?id=43835 Melamine faced particle boards were held not to fall within the expression "unveneered particle boards" in Item 6 of Notification No. 55 of 1979, so the excise exemption was unavailable. Classification turned on commercial parlance and common understanding: the boards were treated in trade as distinct from raw or unveneered particle boards because the melamine facing altered the surface, appearance, and commercial identity of the product. The Court also held that exemption entries must be strictly construed, the claimant must clearly establish coverage, and any doubt or ambiguity in an exemption provision is resolved against the assessee. en-us Wed, 14 Sep 1994 00:00:00 +0530 Thu, 16 Oct 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43835 Melamine faced particle boards were held not to fall within the expression "unveneered particle boards" in Item 6 of Notification No. 55 of 1979, so the excise exemption was unavailable. Classification turned on commercial parlance and common understanding: the boards were treated in trade as distinct from raw or unveneered particle boards because the melamine facing altered the surface, appearance, and commercial identity of the product. The Court also held that exemption entries must be strictly construed, the claimant must clearly establish coverage, and any doubt or ambiguity in an exemption provision is resolved against the assessee. Case-Laws Central Excise Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43835