https://www.taxtmi.com/caselaws?id=107447 An unqualified residual entry in an exemption notification must be read broadly: where Serial No. 5(i) specifically covered processed woven handloom fabrics, the term "others" in Serial No. 5(ii) was construed to include all cotton fabrics not falling within clause (i). The Revenue's attempt to confine clause (ii) to powerloom fabrics alone was held unsustainable, so handloom fabrics processed by the assessee remained within the exemption. The challenge to exemption therefore failed and the assessee's position was sustained. en-us Wed, 01 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 15:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107447 An unqualified residual entry in an exemption notification must be read broadly: where Serial No. 5(i) specifically covered processed woven handloom fabrics, the term "others" in Serial No. 5(ii) was construed to include all cotton fabrics not falling within clause (i). The Revenue's attempt to confine clause (ii) to powerloom fabrics alone was held unsustainable, so handloom fabrics processed by the assessee remained within the exemption. The challenge to exemption therefore failed and the assessee's position was sustained. Case-Laws Central Excise Wed, 01 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107447