Notification No. 30/95-CE dated 16.3.95- Clarification regarding

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....oubt 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) only to narrow woven fabrics (having a width not exceeding 3....

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....t 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 viewed that since there is a coma and after that coma the narrow Woven Fabrics are men....