Exemption wording change shifts requirement from exclusive use to primary use, broadening tariff exemption scope for cotton fabrics. Amendment to excise tariff exemptions for cotton fabrics substitutes the qualifier 'exclusively' with 'primarily' in specified entries of earlier Central Excise notifications, thereby broadening the scope of those exemptions from an absolute to a predominant-use standard by textual substitution in the relevant notification entries.
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Provisions expressly mentioned in the judgment/order text.
Exemption wording change shifts requirement from exclusive use to primary use, broadening tariff exemption scope for cotton fabrics.
Amendment to excise tariff exemptions for cotton fabrics substitutes the qualifier "exclusively" with "primarily" in specified entries of earlier Central Excise notifications, thereby broadening the scope of those exemptions from an absolute to a predominant-use standard by textual substitution in the relevant notification entries.
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