https://www.taxtmi.com/caselaws?id=47373 Exemption Notification No. 64/88 was held to grant concessional duty only to the listed goods when they were used as intermediates or components of pre-fabricated buildings under Heading 94.06. The plain language of the notification was treated as clear and unambiguous, so the qualifying condition attached to the described goods could not be severed from them. Goods such as blocks, slabs, lintels, concrete beams and stairs were therefore not exempt merely because they fell within Tariff Item 68.07 or conformed to Indian Standard specifications. Benefit under the notification was unavailable unless the qualifying use was shown. en-us Thu, 03 Mar 2005 00:00:00 +0530 Mon, 16 Jun 2014 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47373 Exemption Notification No. 64/88 was held to grant concessional duty only to the listed goods when they were used as intermediates or components of pre-fabricated buildings under Heading 94.06. The plain language of the notification was treated as clear and unambiguous, so the qualifying condition attached to the described goods could not be severed from them. Goods such as blocks, slabs, lintels, concrete beams and stairs were therefore not exempt merely because they fell within Tariff Item 68.07 or conformed to Indian Standard specifications. Benefit under the notification was unavailable unless the qualifying use was shown. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47373