https://www.taxtmi.com/caselaws?id=91024 A fiscal notification using both "sort" and "variety" must be read as giving each expression distinct effect, because treating them as interchangeable would render one word redundant. On that construction, the exemption limit for trade samples of cotton fabrics was to be applied with reference to each sort or variety separately, and not confined to the narrower revenue reading. The lower appellate authority's view that "variety" covered different kinds of fabrics as understood in trade was upheld, and the duty demand based on the narrower interpretation was not sustained. en-us Fri, 21 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91024 A fiscal notification using both "sort" and "variety" must be read as giving each expression distinct effect, because treating them as interchangeable would render one word redundant. On that construction, the exemption limit for trade samples of cotton fabrics was to be applied with reference to each sort or variety separately, and not confined to the narrower revenue reading. The lower appellate authority's view that "variety" covered different kinds of fabrics as understood in trade was upheld, and the duty demand based on the narrower interpretation was not sustained. Case-Laws Central Excise Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91024