https://www.taxtmi.com/caselaws?id=792544 In a fiscal exemption entry, the word "including" is expansive and the notification must be applied on its plain wording without importing restrictive language. Imported lighting fixtures under CTH 9405 were therefore treated as covered by Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate), which refers to "LED lights or fixtures including LED lamps". The denial of exemption on the ground that the fixtures were not fitted with LED lamps was impermissible, and the consequent demand and penalty were set aside. en-us Mon, 13 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792544 In a fiscal exemption entry, the word "including" is expansive and the notification must be applied on its plain wording without importing restrictive language. Imported lighting fixtures under CTH 9405 were therefore treated as covered by Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate), which refers to "LED lights or fixtures including LED lamps". The denial of exemption on the ground that the fixtures were not fitted with LED lamps was impermissible, and the consequent demand and penalty were set aside. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792544