https://www.taxtmi.com/caselaws?id=72162 An exemption notification for cotton fabric rags was construed strictly and as a whole: qualifying goods had to satisfy both the prescribed size and the requirement of being damaged or sub-standard. Sound fabric deliberately cut into rags-sized pieces was held outside the exemption because the opening words and explanatory language could not be read as redundant. On that basis, duty liability was sustained. The same facts, however, did not justify the maximum penal consequences, as the record indicated a possible bona fide misreading of the notification. Confiscation and penalties were therefore set aside, while the exemption claim failed. en-us Mon, 25 Nov 1985 00:00:00 +0530 Thu, 12 May 2011 17:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72162 An exemption notification for cotton fabric rags was construed strictly and as a whole: qualifying goods had to satisfy both the prescribed size and the requirement of being damaged or sub-standard. Sound fabric deliberately cut into rags-sized pieces was held outside the exemption because the opening words and explanatory language could not be read as redundant. On that basis, duty liability was sustained. The same facts, however, did not justify the maximum penal consequences, as the record indicated a possible bona fide misreading of the notification. Confiscation and penalties were therefore set aside, while the exemption claim failed. Case-Laws Central Excise Mon, 25 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72162