https://www.taxtmi.com/caselaws?id=166084 Exemption entries must be construed in context, and the word "or" may be read as expository rather than disjunctive where the wording and scheme show that qualifying words govern the entire class of goods. Applied here, the notification covered only engraved copper rollers or cylinders for use in the textile industry. Unengraved copper cylinders cleared in an unfinished condition did not meet those cumulative conditions, because they were not yet suitable for textile use until after engraving. The exemption claim therefore failed, and the appeal was rejected. en-us Fri, 29 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 14:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166084 Exemption entries must be construed in context, and the word "or" may be read as expository rather than disjunctive where the wording and scheme show that qualifying words govern the entire class of goods. Applied here, the notification covered only engraved copper rollers or cylinders for use in the textile industry. Unengraved copper cylinders cleared in an unfinished condition did not meet those cumulative conditions, because they were not yet suitable for textile use until after engraving. The exemption claim therefore failed, and the appeal was rejected. Case-Laws Central Excise Fri, 29 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166084