https://www.taxtmi.com/caselaws?id=84197 Processed man-made fabrics were held outside the handloom cess exemption under Notification No. 115(E) because the notification's proviso excluded such goods. The tariff description in Item 22 of the Central Excise Tariff was treated as governing the cess levy by reference, so later expansion of that description applied for cess purposes. As the goods were man-made fabrics that had undergone impregnation, coating and lamination, they satisfied the description of processed man-made fabrics and remained liable to handloom cess. The exemption was therefore unavailable. en-us Fri, 26 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84197 Processed man-made fabrics were held outside the handloom cess exemption under Notification No. 115(E) because the notification's proviso excluded such goods. The tariff description in Item 22 of the Central Excise Tariff was treated as governing the cess levy by reference, so later expansion of that description applied for cess purposes. As the goods were man-made fabrics that had undergone impregnation, coating and lamination, they satisfied the description of processed man-made fabrics and remained liable to handloom cess. The exemption was therefore unavailable. Case-Laws Central Excise Fri, 26 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84197