Exemption notification to be strictly interpreted so as to leave no room for any extended meaning – SC

Brief of the Case Hon’ble Supreme court in the case of B.P.L. Limited Vs. CCE held that the benefit of exemption notification is available only when the conditions of notification are strictly met by the assessee and no benefit can be allowed by taking liberal view of any condition. Thus, the benefit of notifications no.8/96 and 4/97 cannot be claimed as the apparatus is not ordinarily usable internally and so usable only with the optional accessories. But the scope of notification cover only apparatus and not accessories, hence exemption not available. Facts of the case: The assessee is a ...