https://www.taxtmi.com/caselaws?id=88204 An exemption notification covering specified goods in Chapter 58 was construed by its grammatical structure and comma placement. Narrow woven fabrics, appearing after a comma and following other listed woven fabrics, were held to be a separate exempt category rather than a qualifying phrase attached to the preceding descriptions. The interpretation advanced by the department was rejected as inconsistent with the text and accepted principles of construction. The assessee was therefore entitled to exemption and consequential relief. en-us Tue, 25 Jun 1996 00:00:00 +0530 Thu, 15 Sep 2011 18:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88204 An exemption notification covering specified goods in Chapter 58 was construed by its grammatical structure and comma placement. Narrow woven fabrics, appearing after a comma and following other listed woven fabrics, were held to be a separate exempt category rather than a qualifying phrase attached to the preceding descriptions. The interpretation advanced by the department was rejected as inconsistent with the text and accepted principles of construction. The assessee was therefore entitled to exemption and consequential relief. Case-Laws Customs Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88204