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TMI Blog1988 (5) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the weaving department after manufacture of the yarn in the spinning department would be covered by the exemption Notification 172/72, dated 24-7-1972 or not. The lower authorities have contended that the cotton waste yarn arising in the weaving department after manufacture of yarn in the spinning department would not be covered by the said notification. 3. The learned Consultant for the appellant, on the other hand, contends that the notification covers all types of waste yarn (hard waste) including cotton waste yarn whether arising before spinning or after spinning. The notification does not make a distinction between the types of wastes arising before spinning or after spinning. He submits that in any case this position is perfec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retation of the latter notification. Effect of proviso has not been discussed in the aforesaid decision of the Tribunal. 5. Learned SDR, on the other hand, relies strongly on the judgment of the Tribunal mentioned supra. She further asserts that even without the proviso, Notification 172/72, dated 24-7-1972 as it then stood before the amendment in 1982 would admit of no ambiguity so far as its interpretation is concerned having regard to the scheme of collection of excise duty and the procedure of postponement of duty on yarn used for weaving in the same mill or otherwise under Rule 49A introduced w.e.f. 25-11-1977 by Notification 322/77, dated 24-4-1977, Rule 9 envisages that duty is chargeable on excisable goods as soon as they are remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal dated 14-4-1986 in the said case of M/s. Raj Kumar Mills. It is a settled principle of law that a latter enactment should not necessarily effect the interpretation of an earlier enactment. The earlier enactment has to be interpreted on its own without the support of latter amendment. Addition of a proviso, therefore, by Notification 13/82, dated 3-2-1982 in Notification 172/72, dated 24-7-1972 would not effect the interpretation of the former notification without the amendment. The amendment in the instant case can be considered by way of abundant caution. It is also significant to note that the Special Procedure for levying duty on yarn used in composite mills for manufacture of fabrics on the basis of square meterage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 8 of his order. I am adding this separate order only with reference 19 the approach to be adopted in the matter of construction of a statute or a notification with reference to a subsequent statute or notification. The law in this question is succinctly stated in Principles of Statutory Interpretation by G.P. Singh at pages 216 and 217 (3rd edition) as follows: A later statute, therefore, is normally not used as an aid to construction of an earlier one. However, when an earlier Act is truly ambiguous a later Act may in certain circumstances serve as a parliamentary exposition of the former. The rule of construction applicable in such cases can be best stated in the words of LORD STERNDALE: I think, it is clearly established tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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