https://www.taxtmi.com/caselaws?id=52750 An exemption notification granting nil duty to all goods under Heading 74.09 was construed to cover brass sheets intended for use in electrical goods, because the exclusion was confined to the specifically described copper sheets or circles covered by a separate concessional entry for use in handicrafts or utensils. The tribunal treated the word "all goods" as broad enough to include the respondent's goods, and held that punctuation could not narrow the exemption by implication. The separate concessional entry for copper strip and foil intended for imitation zari did not alter this reading, so the goods remained exempt from duty. en-us Wed, 21 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52750 An exemption notification granting nil duty to all goods under Heading 74.09 was construed to cover brass sheets intended for use in electrical goods, because the exclusion was confined to the specifically described copper sheets or circles covered by a separate concessional entry for use in handicrafts or utensils. The tribunal treated the word "all goods" as broad enough to include the respondent's goods, and held that punctuation could not narrow the exemption by implication. The separate concessional entry for copper strip and foil intended for imitation zari did not alter this reading, so the goods remained exempt from duty. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52750