https://www.taxtmi.com/caselaws?id=85007 Woven sacks made from fabrics woven on circular looms were treated as outside the exemption under the relevant excise notifications because the later notification clarified that such sacks fell within the excluded category. The subsequent notification was read as clarificatory rather than a substantive change, so it did not expand the earlier exemption for woven sacks. On that construction, the claimed duty refund was unsustainable and the denial of exemption was upheld. en-us Tue, 21 Nov 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85007 Woven sacks made from fabrics woven on circular looms were treated as outside the exemption under the relevant excise notifications because the later notification clarified that such sacks fell within the excluded category. The subsequent notification was read as clarificatory rather than a substantive change, so it did not expand the earlier exemption for woven sacks. On that construction, the claimed duty refund was unsustainable and the denial of exemption was upheld. Case-Laws Central Excise Tue, 21 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85007