https://www.taxtmi.com/caselaws?id=43022 The exemption notification for engraved copper rollers or cylinders used in the textile industry was construed according to its plain language. The High Court held that the word "or" did not broaden the entry to cover all copper cylinders used in textile mills, because the goods still had to be engraved for the exemption to apply. As the petitioners' cylinders were used in the textile industry but were not engraved, the statutory condition was not met and exemption from excise duty was denied. en-us Fri, 19 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43022 The exemption notification for engraved copper rollers or cylinders used in the textile industry was construed according to its plain language. The High Court held that the word "or" did not broaden the entry to cover all copper cylinders used in textile mills, because the goods still had to be engraved for the exemption to apply. As the petitioners' cylinders were used in the textile industry but were not engraved, the statutory condition was not met and exemption from excise duty was denied. Case-Laws Central Excise Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43022