https://www.taxtmi.com/caselaws?id=207107 A broad, inclusive reading of Serial No. 67 of Notification No. 4/2006-C.E. is required where the entry refers to tariff headings 3204 and 3809 and covers finishing agents, dye carriers and other products used in textile manufacture. A construction that confines the entry to heading 3809 alone is unsustainable because it makes the broader words redundant. The commentary states that the phrase "any kind" is wide enough to include Vat Indigo Blue under heading 3204 when used in the manufacture of textile articles, so the exemption from countervailing duty is available and the restrictive order cannot stand. en-us Thu, 24 Feb 2011 00:00:00 +0530 Fri, 25 Nov 2011 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207107 A broad, inclusive reading of Serial No. 67 of Notification No. 4/2006-C.E. is required where the entry refers to tariff headings 3204 and 3809 and covers finishing agents, dye carriers and other products used in textile manufacture. A construction that confines the entry to heading 3809 alone is unsustainable because it makes the broader words redundant. The commentary states that the phrase "any kind" is wide enough to include Vat Indigo Blue under heading 3204 when used in the manufacture of textile articles, so the exemption from countervailing duty is available and the restrictive order cannot stand. Case-Laws Customs Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207107