Manufacture of fabrics includes embroidery, so yarn used for embroidery qualifies for exemption under the notification. The Board clarifies that the expression manufacture of fabrics is wider than weaving and includes processes such as knitting, crocheting and embroidering; since embroidery does not change the nature of the fabric and embroidered fabrics may undergo subsequent finishing, yarn used for embroidery is to be treated as used in the manufacture of fabrics and covered by the exemption in the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture of fabrics includes embroidery, so yarn used for embroidery qualifies for exemption under the notification.
The Board clarifies that the expression manufacture of fabrics is wider than weaving and includes processes such as knitting, crocheting and embroidering; since embroidery does not change the nature of the fabric and embroidered fabrics may undergo subsequent finishing, yarn used for embroidery is to be treated as used in the manufacture of fabrics and covered by the exemption in the notification.
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