2006 (11) TMI 400

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..... . Chacko, Member (J)]. In this appeal of the Department, the short question arising for consideration is whether certain capital goods viz. one set of electronic fire diversion equipment and one set of fire alarm system, which were received by the respondents [a 100% EOU engaged in the manufacture of cotton yarn] without payment of duty in terms of Notification No. 1/95-C.E. dated 4-1-95 wer .....

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..... ] in a manner not contemplated by the legislative authority which issued the notification. The expression brought in connection with means only brought in connection with and does not mean used in or in relation to . It s trite law that an exemption notification should be strictly construed. Nothing can be added to such a notification, nor anything be deleted from it. No expression used in s .....

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