https://www.taxtmi.com/caselaws?id=50446 Notification No. 214/86-C.E., issued under Rule 8(1) of the Central Excise Rules, 1944, was construed strictly and confined to the duty of excise expressly mentioned in it. Because the notification did not refer to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, its exemption could not be extended by implication to additional duty of excise on goods manufactured on job work. The contextual language of the notification was held insufficient to enlarge the exemption beyond central excise duty, and the Revenue's view was upheld. en-us Tue, 06 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 17:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50446 Notification No. 214/86-C.E., issued under Rule 8(1) of the Central Excise Rules, 1944, was construed strictly and confined to the duty of excise expressly mentioned in it. Because the notification did not refer to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, its exemption could not be extended by implication to additional duty of excise on goods manufactured on job work. The contextual language of the notification was held insufficient to enlarge the exemption beyond central excise duty, and the Revenue's view was upheld. Case-Laws Central Excise Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50446