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of <h1>Tribunal rejects exemption claim for tracing cloth; Revenue prevails</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BOMBAY Versus SHREE RAM MILLS LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, BOMBAY Versus SHREE RAM MILLS LTD. - 1999 (113) E.L.T. 147 (Tribunal) The case involves the classification and dutiability of tracing cloth. M/s. Shree Ram Mills Ltd. claimed exemption under specific notifications. The Collector of Central Excise (Appeals) ruled against the eligibility for certain notifications, which was upheld. The Appellate Tribunal found that the amending notifications did not apply independently and sided with the Revenue, allowing their appeal.
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