https://www.taxtmi.com/caselaws?id=73696 The earlier exemption notification was construed on its own terms and was not expanded to cover waste yarn arising in weaving after yarn had been removed for that process; the later 1982 amendment did not control the meaning of the unamended notification, so the exemption claim failed. On duty computation, the authorities could not automatically apply the highest count rate to all waste yarn, because the demand had to reflect a fair and rational basis linked to the mix of yarn counts used in weaving; the highest-rate approach was disapproved and reassessment on a reasonable basis was directed. en-us Mon, 23 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73696 The earlier exemption notification was construed on its own terms and was not expanded to cover waste yarn arising in weaving after yarn had been removed for that process; the later 1982 amendment did not control the meaning of the unamended notification, so the exemption claim failed. On duty computation, the authorities could not automatically apply the highest count rate to all waste yarn, because the demand had to reflect a fair and rational basis linked to the mix of yarn counts used in weaving; the highest-rate approach was disapproved and reassessment on a reasonable basis was directed. Case-Laws Central Excise Mon, 23 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73696