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Issues: Whether narrow woven fabrics, mentioned after a comma in Notification No. 30/95 dated 16-3-1995, were to be read disjunctively as an independent exempt category or as part of the preceding general description of woven fabrics.
Analysis: The notification exempted specified goods falling within Chapter 58 of the Central Excise Tariff Act, 1985. The relevant entries first referred to woven pile fabrics and chenille fabrics, then to terry towelling and similar woven terry fabrics, and thereafter, after a comma, to narrow woven fabrics of a width not exceeding 30 cm and not containing elastomeric yarn or rubber thread. The placement of the comma and the structure of the description indicated that narrow woven fabrics formed a separate item. The construction urged by the department, treating the words as a general qualifying clause for the preceding items, was inconsistent with the grammatical arrangement and with the accepted principles of interpretation relied upon.
Conclusion: Narrow woven fabrics were to be read disjunctively and were covered by the exemption notification. The issue was decided in favour of the assessees.
Final Conclusion: The appeals succeeded and the appellants were entitled to consequential relief under the exemption notification.
Ratio Decidendi: Where the wording of an exemption notification is structured by commas so as to separate distinct categories of goods, the notification must be construed disjunctively according to its grammatical arrangement, unless the text clearly indicates a contrary legislative intent.
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