https://www.taxtmi.com/caselaws?id=82684 The commentary examines whether staple fibre of polyester falls within the expression "Polyester Fibre" in Notification No. 75/77-Cus. and thus qualifies for customs exemption. It applies the normal trade parlance meaning of the notification rather than a restricted technical reading, and discusses staple fibre as a form of polyester fibre for that purpose. The text also records a conclusion stating that staple fibre of polyester is not entitled to the exemption under the notification. en-us Mon, 23 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82684 The commentary examines whether staple fibre of polyester falls within the expression "Polyester Fibre" in Notification No. 75/77-Cus. and thus qualifies for customs exemption. It applies the normal trade parlance meaning of the notification rather than a restricted technical reading, and discusses staple fibre as a form of polyester fibre for that purpose. The text also records a conclusion stating that staple fibre of polyester is not entitled to the exemption under the notification. Case-Laws Customs Mon, 23 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82684