https://www.taxtmi.com/caselaws?id=44590 An exemption notification was construed strictly and confined to the tariff item expressly mentioned in it. Because Notification No. 26/75 referred only to Item 18(i) of the First Schedule to the Central Excises and Salt Act, 1944, it was held not to extend to Item 18(ii), and the claim for automatic exemption was rejected on the plain wording of the notification. en-us Thu, 03 Apr 1997 00:00:00 +0530 Thu, 01 Jul 2010 10:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44590 An exemption notification was construed strictly and confined to the tariff item expressly mentioned in it. Because Notification No. 26/75 referred only to Item 18(i) of the First Schedule to the Central Excises and Salt Act, 1944, it was held not to extend to Item 18(ii), and the claim for automatic exemption was rejected on the plain wording of the notification. Case-Laws Central Excise Thu, 03 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44590