https://www.taxtmi.com/caselaws?id=74035 An exemption notification using the undefined technical expression "butts and shorts" may be construed with reference to recognised Indian Standards where the commercial meaning is unclear. The stated clarification and amendment to the standard are treated as clarificatory, indicating that the expression covers portions cut or sheared from rolled steel products, including side cuttings and trimmings from width or length. On that construction, the disputed scrap qualifies for exemption, and any penalty based on alleged misdescription or duty evasion falls away once exemption applies. en-us Tue, 25 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74035 An exemption notification using the undefined technical expression "butts and shorts" may be construed with reference to recognised Indian Standards where the commercial meaning is unclear. The stated clarification and amendment to the standard are treated as clarificatory, indicating that the expression covers portions cut or sheared from rolled steel products, including side cuttings and trimmings from width or length. On that construction, the disputed scrap qualifies for exemption, and any penalty based on alleged misdescription or duty evasion falls away once exemption applies. Case-Laws Central Excise Tue, 25 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74035