https://www.taxtmi.com/caselaws?id=87189 Imported aluminium foils were held not to qualify as "sheets" for exemption under the notification because the tariff scheme treated foils and sheets as distinct commercial and classification entries. The notification had to be construed consistently with that tariff differentiation, and the physical fact that foil is in sheet form did not override the separate use of the terms "sheet" and "foil" in the exemption text. On that interpretation, the exemption was unavailable to aluminium foils, and the denial of benefit was sustained. en-us Fri, 04 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87189 Imported aluminium foils were held not to qualify as "sheets" for exemption under the notification because the tariff scheme treated foils and sheets as distinct commercial and classification entries. The notification had to be construed consistently with that tariff differentiation, and the physical fact that foil is in sheet form did not override the separate use of the terms "sheet" and "foil" in the exemption text. On that interpretation, the exemption was unavailable to aluminium foils, and the denial of benefit was sustained. Case-Laws Central Excise Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87189