TaxTMI 
TaxTMI 
2000 (7) TMI 142
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....ssional rate of duty of 20% on acrylic staple fibre waste in terms of the provisions of Notification 85/95-CE dated 18-5-95. This Notification extends partial exemption to waste of man-made staple fibre and man-made filament yarn falling under Chapter 54 or 55 of the Schedule to the CETA 1985. Exemption is, however, not available to a factory producing man-made staple fibre and man-made filament yarn of organic polymers by manufacturing process either by (a) polymerisation of organic polymers or (b) chemical transformation of natural organic polymers. The benefit under this Notification was claimed by the respondents on the ground that they were not carrying out the process of polymerisation of organic polymers. During the course of visit o....
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....en by the respondents is polymerisation of monomers and not polymerisation of polymers. The Chief Chemist also stated that the wording of the Notification 8/96-CE dated 23-7-1996 as amended by Notification 4/97-CE dated 1-3-1997 (both successors to Notification 85/95-CE) appears to be incorrect because it is not technically feasible to polymerise organic polymers and he suggested that the matter may be referred to the Board for seeking clarification as to whether the expression "polymerisation of organic polymers" is to be interpreted in its literal sense or intention or spirit of the Notification is to be taken into consideration for deciding the case. The Commissioner held that it is settled law that an exemption Notification in a fiscal ....
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....g practices in synthetic textile industry, but which makes certain part of the notification redundant and meaningless. It is not doubt general Rule of interpretation that while taking a view on the disputed words intention of the legislature has primarily to be gathered from the language used and any construction which requires for its support addition or substitution of words for which result in rejection of words as meaningless has generally to be avoided. Thus efforts should be made to give meaning to each and every word used by the legislation. But Commissioner has not appreciated that there are exceptions also, where a different approach may be warranted and justified to do justice and give proper meaning to the statute as a whole. ....
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.... the manufacturers producing fibre by polymerisation of monomer the established practice and not polymerisation of polymers which is nowhere undertaken in the industry as also opined clearly by the Chief Chemist. The word polymer instead of monomer used improperly and prima facie inadvertently in part '(a)' of proviso should in the circumstances not have been given its literal meaning. Considering the actual manufacturing process used in the industry i.e by polymerisation of organic polymer the part (a) to proviso should have been interpreted either be omitting the inadvertently or improperly used words 'of organic polymers' or substituting it by 'of organic monomer', and benefit of notificaiton should have been denied to the unit generatin....