https://www.taxtmi.com/caselaws?id=48800 An exemption notification for "printing frames" under Heading 84.42 was construed broadly to include design printing nickel cylinders and similar cylindrical printing components used captively in textile printing within the factory. Because the goods were treated as printing machinery components and a departmental clarification supported exemption for design screens and cylinder screens when used captively, the Revenue's restrictive reading was rejected. The earlier notification was held not to create a separate disallowance for such goods, and the later notification did not displace the exemption otherwise available. On that construction, the exemption under Notification No. 201/87-C.E. applied to the goods and the challenge to exemption failed. en-us Thu, 04 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48800 An exemption notification for "printing frames" under Heading 84.42 was construed broadly to include design printing nickel cylinders and similar cylindrical printing components used captively in textile printing within the factory. Because the goods were treated as printing machinery components and a departmental clarification supported exemption for design screens and cylinder screens when used captively, the Revenue's restrictive reading was rejected. The earlier notification was held not to create a separate disallowance for such goods, and the later notification did not displace the exemption otherwise available. On that construction, the exemption under Notification No. 201/87-C.E. applied to the goods and the challenge to exemption failed. Case-Laws Central Excise Thu, 04 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48800