rule 3(i) and sub-rule 3(ii) are
separated by a semicolon (;) followed by the disjunctive, ‗or'. The use of
semicolon (;), the punctuation ... separated not
by just a particle ‗or' but also by a semicolon (;), thus creating an
additional wall for conveying mutual exclusivity between
rule 3 (i) and sub-rule 3 (ii) are
separated by a semicolon ( ; ) followed by the disjunctive ‚or‛. The use of
semicolon ( ; ), the punctuation mark ... separated not by just a particle ‚or‛ but also by a semicolon (;), thus creating an
additional wall for conveying mutual exclusivity between
rule 3 (i) and sub-rule 3
(ii) are separated by a semicolon ( ; ) followed by the disjunctive
‚or‛. The use of semicolon ( ; ), the punctuation mark ... separated not by just a
particle ‚or‛ but also by a semicolon (;), thus creating an
additional wall for conveying mutual exclusivity between
inasmuch as after the expression radio broadcasting or television, a semicolon needs to appear as the latter description viz., transmission apparatus incorporating reception apparatus ... notification. As such, the Commissioner of Customs (Appeals) decision in construing semicolon after the word "Television" at SI. No. 267 of Notification
from one category, which is separated from the other category by a semicolon. We then come to " cellular wood panels, which is also
assessment;"
Noticeable it is that earlier, there existed an expression after
semicolon in the above-quoted clause (a), which conferred other
powers ... from 01.06.2001. The said
deleted portion as occurring in clause (a) after semicolon was as
under:-
"or he may set aside the assessment
other articles" and these two expressions are separated by a semicolon and that the expression "not elsewhere specified are included" applies ... those articles specified after the semicolon.
3. (a) Grounds taken in appeal by Revenue are -
(i) In the present case the goods have proper nomenclature
unmixed products occurring in later part of the heading after the semicolon. If the articles answer the description of chemical preparations for photographic uses, then
