https://www.taxtmi.com/caselaws?id=85406 A penal notification under Chapter IVA covering synthetic yarn had to be construed strictly, and any ambiguity in its coverage was resolved in favour of the person proceeded against. On the text of the notification and a textile dictionary meaning, acetate yarn was treated as outside the expression "synthetic yarn," since that expression was understood to refer to man-made fibres and yarn but not rayon or acetate. As a result, the procedure, confiscation and penalties for non-compliance could not be sustained, and the prior view of the same Bench in similar matters was followed. en-us Thu, 20 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85406 A penal notification under Chapter IVA covering synthetic yarn had to be construed strictly, and any ambiguity in its coverage was resolved in favour of the person proceeded against. On the text of the notification and a textile dictionary meaning, acetate yarn was treated as outside the expression "synthetic yarn," since that expression was understood to refer to man-made fibres and yarn but not rayon or acetate. As a result, the procedure, confiscation and penalties for non-compliance could not be sustained, and the prior view of the same Bench in similar matters was followed. Case-Laws Customs Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85406