TMI Blog1994 (1) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 63/60-CE, dated the 20 April, 1960, the Central Government hereby exempts cinematograph films, exposed, which are proved to the satisfaction of the Collector of Central Excise as being intended exclusively for the entertainment of children or for educational purposes, and cinematograph films of a width not exceeding 9.5 mm. from the whole of the duty of excise leviable thereon. Nothing contained in this notification shall apply to feature films which are produced for entertainment of persons other than children." The above Notification is in supersession of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the words "and cinematograph films" in the notification, it was contended that the two clauses must be read as disjunctive leading to the inevitable conclusion that the film of a width not exceeding 9.5 mm. was entitled to unconditional exemption. Now, punctuation is a only minor element in construction of a statute. No doubt, when a statute is carefully punctuated and there is doubt about its meaning, weight should be given to the punctuation, as observed by the Supreme Court in the cases of Aswini Kumar v. Arabinda Bose (A.I.R. 1952 S.C. 369) and Dr. M.K. Salpekar v. Sunil Kumar Shamsunder Chaudhari Ors. (A.I.R. 1988 S.C. 1841). But that principle cannot be applied to the instant Notification. In this context, use of the word "and" and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited exemptions, treating [them] as an independent class. Notification No. 210 of 1976 was in force when the above Notification No. 275 of 1977 was issued and normally there would not be overlapping of the exemptions. 6. In Notification No. 210 of 1976, second para in the form of Explanation has been added to the effect that nothing contained in the Notification shall apply to feature films which are produced for entertainment of persons other than children. It is axiomatic that Explanation only explains and does not expand or add to the scope of the main provision and it makes plain or clear from obscurity something which may arise from the main provision. It also highlights that exemption is intended only for the short width films produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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