1996 (6) TMI 264

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..... appeals involve a common issue, we are deciding the appeals by this common order. 3. The short point that arises for determination in these appeals are whether the appellants are entitled for the benefit of the notification referred to supra. In order to appreciate the contention of the appellants, we, at the outset, reproduce the material portion of the notification as below :- "In exercise of the powers conferred by sub-section (1) of Section 5A of the CESA, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (2) of the Table hereto annexed and falling within Chapter 58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1 .....

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..... agarajan, the learned Counsel appeared for the appellant in Appeal No. C/R-218/96. The learned Counsels contended before us that the first two items mentioned are falling under Tariff Item 58.01, the next three items are falling under Tariff Item 58.02 and thereafter there is a comma and after that it was mentioned "including narrow woven fabrics of a width not exceeding 30 cm. and not containing elastomeric yarn or rubber thread". They contended these falls under Tariff Item 58.06. It was also brought to our notice that in Chapter 58 under S. No. 6 the expression "narrow woven fabrics" is also defined. In such circumstances, Shri Raghavan contended that this has to be read disjunctively. In this connection, the following decisions were bro .....

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..... ble Supreme Court in the above cited cases, we are of the view that since there is a comma and after that comma the narrow woven fabrics are mentioned, the same are to be read disjunctively and the reasonings in the impugned order that narrow woven fabrics ought to fall in the general clause of the preceding five items cannot be held to be correct in view of the interpretation given by the Hon'ble Supreme Court in similar circumstances in the above cited cases. The ratio of the decision which is relied upon by the learned SDR does not apply to the facts of the present case in the light of the Hon'ble Supreme Court's decisions which are referred to supra. The appeals are thus allowed with consequential relief.
Case laws, Decisions, Judge .....

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