https://www.taxtmi.com/caselaws?id=114021 Silane treated glass fabric imported during the gap between two customs notifications remained eligible for concessional duty under Notification No. 88/94-Cus. because the later amendment was treated as clarificatory. The tribunal reasoned that Notification No. 197/94-Cus. created an anomaly in the exemption scheme, and Notification No. 202/94-Cus. restored the original structure rather than withdrawing the benefit. A construction that produced an absurd or unworkable result was rejected in favour of one giving effect to the intended exemption. The duty demands were therefore unsustainable for the intervening period. en-us Tue, 03 Aug 2004 00:00:00 +0530 Wed, 09 May 2012 18:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114021 Silane treated glass fabric imported during the gap between two customs notifications remained eligible for concessional duty under Notification No. 88/94-Cus. because the later amendment was treated as clarificatory. The tribunal reasoned that Notification No. 197/94-Cus. created an anomaly in the exemption scheme, and Notification No. 202/94-Cus. restored the original structure rather than withdrawing the benefit. A construction that produced an absurd or unworkable result was rejected in favour of one giving effect to the intended exemption. The duty demands were therefore unsustainable for the intervening period. Case-Laws Customs Tue, 03 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114021