https://www.taxtmi.com/caselaws?id=75103 Concessional duty under Notification No. 14/02-C.E. applied to processed knitted or crocheted fabrics, other than cotton, when made from fabrics treated as duty paid. Explanation II, read with Explanation VII, deemed textile yarn, fibre or fabric to be duty paid without documentary proof, and the Board circular took market-purchased yarn, fibre and fabric as deemed duty paid. Grey fabric bought from the market was not to be treated as non-duty paid merely because it was exempt under another entry. Processed knitted fabrics manufactured from such grey fabric therefore satisfied the notification conditions and were eligible for the concessional rate. en-us Wed, 13 May 2009 00:00:00 +0530 Wed, 24 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75103 Concessional duty under Notification No. 14/02-C.E. applied to processed knitted or crocheted fabrics, other than cotton, when made from fabrics treated as duty paid. Explanation II, read with Explanation VII, deemed textile yarn, fibre or fabric to be duty paid without documentary proof, and the Board circular took market-purchased yarn, fibre and fabric as deemed duty paid. Grey fabric bought from the market was not to be treated as non-duty paid merely because it was exempt under another entry. Processed knitted fabrics manufactured from such grey fabric therefore satisfied the notification conditions and were eligible for the concessional rate. Case-Laws Central Excise Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75103