https://www.taxtmi.com/caselaws?id=85097 Tolerance margin may be applied when determining polyester fibre content in cotton fabrics for exemption under Notification No. 34/84-C.E. where scientific testing of blend composition involves an inherent margin of error. The declared composition showed 42% polyester and the test result showed 39.2%, but the text notes that textile testing practice, recognised CBEC tolerance in similar cases, and Indian Standards Institution standards all supported allowance for variance. On that basis, the benefit of tolerance could not be denied, and the assessee was entitled to exemption. en-us Fri, 15 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85097 Tolerance margin may be applied when determining polyester fibre content in cotton fabrics for exemption under Notification No. 34/84-C.E. where scientific testing of blend composition involves an inherent margin of error. The declared composition showed 42% polyester and the test result showed 39.2%, but the text notes that textile testing practice, recognised CBEC tolerance in similar cases, and Indian Standards Institution standards all supported allowance for variance. On that basis, the benefit of tolerance could not be denied, and the assessee was entitled to exemption. Case-Laws Central Excise Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85097