Classification of goods - Impact of use of punctuation mark

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.... Versus The State of Haryana - 2016 (9) TMI 1083 - PUNJAB AND HARYANA HIGH COURT, honorable High Court has observed that, "Once a punctuation mark has a specific meaning, it has to be given effect to. It cannot be treated as otiose. Meaning thereby, there is a break in sentence at that stage. It is also evident from a plain reading of the entry itself, which uses the word 'and' in b....

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....extured and book-binding cotton fabrics provided additional Excise Duty in lieu of sales tax is levied on them". The manner in which the entry was there before substitution w.e.f. 30.6.2005 is also supportive of this view, as in the entry as existed earlier, all the goods had been mentioned in a different column, whereas the condition of levy of additional excise duty was mentioned in different co....