Central excise exemption scope expanded to include fabric bags woven from plastic strips by notification amendment. Amendment alters Explanation II of the notification: omits the terminal 'or' in clause (iii), replaces 'gases' in clause (iv) with 'gases; or', and inserts clause (v) covering 'bags or sacks made out of fabric (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics,' thereby clarifying that such woven plastic-strip fabric bags are included in the notification's list.
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Provisions expressly mentioned in the judgment/order text.
Central excise exemption scope expanded to include fabric bags woven from plastic strips by notification amendment.
Amendment alters Explanation II of the notification: omits the terminal "or" in clause (iii), replaces "gases" in clause (iv) with "gases; or", and inserts clause (v) covering "bags or sacks made out of fabric (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics," thereby clarifying that such woven plastic-strip fabric bags are included in the notification's list.
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