Exemption for bobbins and similar supports did not extend to paper dobby cards used for guiding yarn in weaving.

Paper dobby cards were held not to fall within the exemption for bobbins, spools, cops and similar supports under Notification No. 139/88, because they functioned as accessories used for guiding yarn in weaving and were not of the same character or use as the specified exempt articles. On that basis, the exemption was treated as inapplicable and the claim for benefit under the notification was rejected.

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Issues: Whether paper dobby cards were entitled to the benefit of Notification No. 139/88.

Analysis: The notification exempted bobbins, spools, cops and similar supports. Paper dobby cards were found to be accessories used for guiding yarn in weaving and were not of the same character or use as the articles specifically mentioned in the notification. On that basis, the exemption was held inapplicable to paper dobby cards.

Conclusion: The benefit of Notification No. 139/88 was not available to paper dobby cards, and the claim was rejected.

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