2002 (6) TMI 566

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....orge, DR, for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in these appeals revolves around the interpretation of Notification 274/86. The notification is reproduced below : 'Exemption to damaged or sub-standard textile fabrics. - In exercise of the powers conferred by sub-rule (1) of Rul....

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....d in this notification shall not exceed 5% of the total quantity of clearances of textile fabrics, impregnated, coated, covered or laminated with plastics falling under Heading No. 59.03 of the said Schedule during the immediately preceding month. Explanation - For the purpose of this notification, "chindies" means side trimmings of coated width not exceeding six centimetres.' 2. The qu....

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....on refers to damaged or sub-standard textile fabric and chindies. In other words, it treats damaged and textile fabric as one group and chindies as another, each of which is entitled to the exemption. The proviso interposes the word "or" between damaged sub-standard fabrics and chindies. If the interpretation canvassed by the departmental representative is to be accepted, the proviso would have to....

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....' and 'and' does not generally mean 'or'. And as pointed out by Lord Halsbury the reading of 'or' as 'and' is not to be resorted to, "unless some other part of the same statute or the clear intention of it requires that to be done." But, if the literal reading of the words produces an unintelligible or absurd result 'and' may be read for 'or' and 'or' for 'and' even though the result of so modifyi....