https://www.taxtmi.com/caselaws?id=73574 Under Notification No. 136/77, the slab classification for fents and rags was determined by reference to the value of the parent cotton fabrics from which they arose, because the notification expressly used that reference for placing the goods in the relevant category. That reference did not permit substitution of the value of the fents and rags themselves, and no ambiguity justified reading the notification otherwise. For duty assessment, however, the assessable value remained the value of the fents and rags under section 4; the parent fabric value could not become the duty basis and operated only for slab identification. en-us Tue, 16 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73574 Under Notification No. 136/77, the slab classification for fents and rags was determined by reference to the value of the parent cotton fabrics from which they arose, because the notification expressly used that reference for placing the goods in the relevant category. That reference did not permit substitution of the value of the fents and rags themselves, and no ambiguity justified reading the notification otherwise. For duty assessment, however, the assessable value remained the value of the fents and rags under section 4; the parent fabric value could not become the duty basis and operated only for slab identification. Case-Laws Central Excise Tue, 16 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73574