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Disjunctive construction of tariff descriptions confirms exemption for listed narrow woven fabrics under the notification. The Board accepts CEGAT Madras's disjunctive reading of the notification: woven pile fabrics and chenille fall within the stated tariff description and the subsequent mention of 'narrow woven fabrics' after a comma constitutes a separate category, so the specified narrow woven fabrics qualify for exemption from central excise and/or additional customs duty rather than being absorbed as a general clause of the preceding items.
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Disjunctive construction of tariff descriptions confirms exemption for listed narrow woven fabrics under the notification.
The Board accepts CEGAT Madras's disjunctive reading of the notification: woven pile fabrics and chenille fall within the stated tariff description and the subsequent mention of "narrow woven fabrics" after a comma constitutes a separate category, so the specified narrow woven fabrics qualify for exemption from central excise and/or additional customs duty rather than being absorbed as a general clause of the preceding items.
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