https://www.taxtmi.com/caselaws?id=86844 Notification No. 201/85 was construed as applying the rates in column (2) as fixed slab rates for the adjusted sale price ranges in column (1), rather than as amounts to be proportionately reduced within each slab. The exemption operated by relieving duty in excess of the amount calculated at the specified slab rate per thousand cigarettes, and the wording was treated as clear and unambiguous. Where the adjusted sale price fell within a slab, the corresponding rate applied in full. Any awkward result from the wording did not justify departing from the plain language, particularly because the manufacturer could decline the exemption and pay tariff duty instead. en-us Thu, 19 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86844 Notification No. 201/85 was construed as applying the rates in column (2) as fixed slab rates for the adjusted sale price ranges in column (1), rather than as amounts to be proportionately reduced within each slab. The exemption operated by relieving duty in excess of the amount calculated at the specified slab rate per thousand cigarettes, and the wording was treated as clear and unambiguous. Where the adjusted sale price fell within a slab, the corresponding rate applied in full. Any awkward result from the wording did not justify departing from the plain language, particularly because the manufacturer could decline the exemption and pay tariff duty instead. Case-Laws Central Excise Thu, 19 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86844