Exemption exclusion for denim fabrics clarified; denim excluded from calendering exemption on technical and marketability grounds. Notification No. 4/96-C.E. inserts an explanation into Notification No. 40/95-C.E. clarifying that the exemption for certain cotton woven fabrics subjected to specified processes does not apply to denim fabrics. The explanation excludes denim on the grounds of marketability of the finished product and the technical specifications of denim processing, and is stated to be clarificatory; the department also considers that Notification No. 40/95-C.E. was not applicable to denim even without the amendment.