https://www.taxtmi.com/circulars?id=5777 The Board accepts CEGAT Madras's disjunctive reading of the notification: woven pile fabrics and chenille fall within the stated tariff description and the subsequent mention of "narrow woven fabrics" after a comma constitutes a separate category, so the specified narrow woven fabrics qualify for exemption from central excise and/or additional customs duty rather than being absorbed as a general clause of the preceding items. en-us Tue, 03 Sep 1996 00:00:00 +0530 Sat, 14 Mar 2009 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5777 The Board accepts CEGAT Madras's disjunctive reading of the notification: woven pile fabrics and chenille fall within the stated tariff description and the subsequent mention of "narrow woven fabrics" after a comma constitutes a separate category, so the specified narrow woven fabrics qualify for exemption from central excise and/or additional customs duty rather than being absorbed as a general clause of the preceding items. Circulars Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5777