https://www.taxtmi.com/caselaws?id=83911 For slab-rate classification under Notification No. 252/82-C.E. for fents and rags arising out of cotton fabrics, the value of the parent cotton fabrics determines the applicable duty slab because the notification links the rate to the originating fabrics. Once that slab is fixed, the duty remains ad valorem and is computed on the value of the fents and rags themselves. The notification was treated as clear and not open to a different construction, so the Revenue's interpretation on slab determination was accepted. en-us Mon, 30 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 16:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83911 For slab-rate classification under Notification No. 252/82-C.E. for fents and rags arising out of cotton fabrics, the value of the parent cotton fabrics determines the applicable duty slab because the notification links the rate to the originating fabrics. Once that slab is fixed, the duty remains ad valorem and is computed on the value of the fents and rags themselves. The notification was treated as clear and not open to a different construction, so the Revenue's interpretation on slab determination was accepted. Case-Laws Central Excise Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83911