TMI Blog2002 (6) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : Gowri Shankar, Member (T)]. The question for consideration in these appeals revolves around the interpretation of Notification 274/86. The notification is reproduced below : Exemption to damaged or sub-standard textile fabrics. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of Section 3 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extile fabrics, impregnated, coated, covered or laminated with plastics falling under Heading No. 59.03 of the said Schedule during the immediately preceding month. Explanation - For the purpose of this notification, chindies means side trimmings of coated width not exceeding six centimetres. 2. The question ought to be considered is whether the 5% referred to in the proviso of the total cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged and textile fabric as one group and chindies as another, each of which is entitled to the exemption. The proviso interposes the word or between damaged sub-standard fabrics and chindies. If the interpretation canvassed by the departmental representative is to be accepted, the proviso would have to be read in the word or occurring in the first two times in it as and . If that were permissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as and is not to be resorted to, unless some other part of the same statute or the clear intention of it requires that to be done. But, if the literal reading of the words produces an unintelligible or absurd result and may be read for or and or for and even though the result of so modifying the words is less favourable to the subject provided that the intention of the Legislature is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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