https://www.taxtmi.com/caselaws?id=73606 Plain-meaning interpretation of import policy terminology governed the treatment of "fabric", with distinct policy entries serving separate purposes and a specific entry for non-woven fabrics not displacing the general entry. Questions requiring recourse to policy objects or legislative intent were not treated as surviving questions of law where the wording was clear and no intendment could be imported. The challenge to redemption fine also lacked an earlier pleaded basis or supporting material. The proposed reference questions were therefore not entertainable, and the reference application failed. en-us Thu, 24 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73606 Plain-meaning interpretation of import policy terminology governed the treatment of "fabric", with distinct policy entries serving separate purposes and a specific entry for non-woven fabrics not displacing the general entry. Questions requiring recourse to policy objects or legislative intent were not treated as surviving questions of law where the wording was clear and no intendment could be imported. The challenge to redemption fine also lacked an earlier pleaded basis or supporting material. The proposed reference questions were therefore not entertainable, and the reference application failed. Case-Laws Central Excise Thu, 24 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73606