https://www.taxtmi.com/caselaws?id=309572 The commentary explains that an exemption entry in Notification No. 125/86-Cus. for FFS machines with vacuumising and inert gas flushing was construed in light of the import policy, commercial description, and later clarificatory amendment. Because a literal reading of "and" would create anomaly and narrow the concession beyond the apparent legislative intent, the expression was treated as disjunctive. The analysis states that, in fiscal exemption provisions, where two reasonable constructions are possible, the one favouring the assessee may be adopted if it better fits the scheme of the notification. On that basis, an FFS machine fitted only with inert gas flushing was regarded as eligible for the concessional duty benefit. en-us Thu, 23 May 1991 00:00:00 +0530 Mon, 11 Sep 2023 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309572 The commentary explains that an exemption entry in Notification No. 125/86-Cus. for FFS machines with vacuumising and inert gas flushing was construed in light of the import policy, commercial description, and later clarificatory amendment. Because a literal reading of "and" would create anomaly and narrow the concession beyond the apparent legislative intent, the expression was treated as disjunctive. The analysis states that, in fiscal exemption provisions, where two reasonable constructions are possible, the one favouring the assessee may be adopted if it better fits the scheme of the notification. On that basis, an FFS machine fitted only with inert gas flushing was regarded as eligible for the concessional duty benefit. Case-Laws Central Excise Thu, 23 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309572