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of <h1>Appellants' Exemption Denied for Cotton Yarn Sales, Penalties Reduced</h1> The appellants were denied exemption under Notification 35/95-C.E. for doubled cotton yarn as they failed to prove it was meant for fabric manufacture. ... Exemption - Cotton yarn - Appeal to Appellate Tribunal - Additional evidence The appellants were denied exemption under Notification 35/95-C.E. for doubled cotton yarn as they failed to prove it was meant for fabric manufacture. Yarn was sold to traders, not fabric manufacturers. Lack of evidence led to denial of exemption. Personal penalties were reduced due to duty amounts involved. Appeals were disposed of accordingly.
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