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Notification No. 30/95-CE dated 16.3.95- Clarification regarding
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.... Clarification regarding I am directed to say that a doubt has been raised on the interpretation of Notification No. 30/95-CE dated 16.3.95 (S.No. 1) regarding exemption to certain narrow woven fabrics falling within Ch. 58 from Central Excise duty and/ or additional duty of customs The Commissioner (Customs), madras has sought to apply the Notification No. 30/95-CE dated 16.3.95(S.No. 1) on....
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....ics are also mentioned, which is mentioned after a coma. Therefore it is clear that this has to be read as disjunctively as held by Hon'ble Supreme Court in the case of Shri N.K. Salpekar vs. Sri Sunil Kumar (AIR 1988 SC 1841, 1813 & 1844), Sri A.K. Gopalan vs. State of Madras (AIR 1950 SC 27 & 45) and Sh. Mohd. Shabbir vs. State of Maharashtra (AIR 1979 SC 564 & 565). Therefore the CEGAT has view....