https://www.taxtmi.com/caselaws?id=45303 The exemption for rubber and latex under Notification No. 82/86 had to be read by giving Clause 1A a narrow construction as an exception to the main exemption provision. The principal clause distinguished between rubber, natural or synthetic, and latex, natural or synthetic, so the exclusion in Clause 1A covered only styrene butadiene rubber and oil extended styrene butadiene rubber. It did not extend to styrene butadiene latex, and the reference to Item 40.02 of the Customs Tariff Act, 1975 could not enlarge the exception beyond its text. Styrene butadiene latex therefore remained entitled to the exemption. en-us Wed, 01 Dec 1999 00:00:00 +0530 Fri, 09 Jul 2010 17:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45303 The exemption for rubber and latex under Notification No. 82/86 had to be read by giving Clause 1A a narrow construction as an exception to the main exemption provision. The principal clause distinguished between rubber, natural or synthetic, and latex, natural or synthetic, so the exclusion in Clause 1A covered only styrene butadiene rubber and oil extended styrene butadiene rubber. It did not extend to styrene butadiene latex, and the reference to Item 40.02 of the Customs Tariff Act, 1975 could not enlarge the exception beyond its text. Styrene butadiene latex therefore remained entitled to the exemption. Case-Laws Customs Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45303