1988 (3) TMI 212

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2) and "non-wovens fabrics" (at S. No. 289 Part A appendix 3) in the same I.T.C. Policy, the Tribunal was justified, in face of the Supreme Court Judgment in the case of Union of India and Others v. Gujrat Woollen Felt Mills (1977 E.L.T. J 24) holding that 'fabrics means woven material), in coming to the conclusion that the general expression 'fabrics' used in serial No. 31 Part B Appendix 2 of I.T.C. Policy 1985-1988 would include fabric of both varieties i.e. woven and non-woven and not be confined to woven fabric only as claimed by the applicant on the grounds that if Serial No. 31 Part B Appendix 2 were to cover both woven and non-woven fabrics the Entry at Serial No. 289 Part-A Appendix 3 would appear to be redundant ? (ii) Whether....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt? 3. 1st question stated above to the effect that the expression "fabric" occurring in S.No.31, Part B, Appendix 2 of I.T.C. Policy 1985-88 would cover only wovenfabric or both woven and non-woven fabric is not a question of law. It is a well settled principle of construction of law that the words used in a document under construction should be given their plain meaning and all provisions therein should be constructed harmoniously. Reliance placed on Supreme Court's judgement in the case of Gujarat Woollen Felt Mills (1977 E.L.T. 7 24) is misconceived and that judgement has been distinguished on facts with those available in the instant case of the applicant. We are unable to understand how the expression "non-woven fabric" of a pa....