https://www.taxtmi.com/caselaws?id=50607 Exemption notifications are to be construed on their plain language, and no restrictive exclusion can be read into an inclusive condition by intendment. For the 5% ceiling under Notification No. 6/88-C.E., the aggregate clearances of man-made fabrics had to include clearances of fents and rags, because those goods are themselves products of man-made fabrics and are classified by reference to that material. The computation therefore covered total clearances including fents and rags, and the Revenue's appeals were dismissed as untenable. en-us Wed, 06 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50607 Exemption notifications are to be construed on their plain language, and no restrictive exclusion can be read into an inclusive condition by intendment. For the 5% ceiling under Notification No. 6/88-C.E., the aggregate clearances of man-made fabrics had to include clearances of fents and rags, because those goods are themselves products of man-made fabrics and are classified by reference to that material. The computation therefore covered total clearances including fents and rags, and the Revenue's appeals were dismissed as untenable. Case-Laws Central Excise Wed, 06 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50607