https://www.taxtmi.com/caselaws?id=74694 An amended textile exemption notification substituting "controlled drill" for "drill" narrowed the concession so that, after 30.11.1979, only goods answering the controlled drill description remained eligible for the 50% duty concession. The earlier definition of drill covered grey, bleached or piece-dyed cloth, whether or not mercerised or pre-shrunk, and printed drill did not fall within that category. As the goods were admittedly printed and not shown to be grey, bleached or piece-dyed, printed drill was also outside the concession for the earlier period. The refund claims therefore failed. en-us Fri, 10 Apr 1987 00:00:00 +0530 Fri, 10 Jun 2011 14:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74694 An amended textile exemption notification substituting "controlled drill" for "drill" narrowed the concession so that, after 30.11.1979, only goods answering the controlled drill description remained eligible for the 50% duty concession. The earlier definition of drill covered grey, bleached or piece-dyed cloth, whether or not mercerised or pre-shrunk, and printed drill did not fall within that category. As the goods were admittedly printed and not shown to be grey, bleached or piece-dyed, printed drill was also outside the concession for the earlier period. The refund claims therefore failed. Case-Laws Central Excise Fri, 10 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74694