https://www.taxtmi.com/caselaws?id=85105 Cotton fabrics containing polyester filament yarn fell within the amended exemption under Notification No. 34/84 as amended by Notification No. 94/84, because the proviso specifically extended coverage to fabrics containing polyester yarn and denied relief only where their value exceeded the prescribed limit. On the stated facts, the price list value was within that limit, so the exclusion did not apply. The denial of exemption based on the unamended proviso was incorrect, and the assessee was entitled to the exemption with consequential relief. en-us Wed, 27 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85105 Cotton fabrics containing polyester filament yarn fell within the amended exemption under Notification No. 34/84 as amended by Notification No. 94/84, because the proviso specifically extended coverage to fabrics containing polyester yarn and denied relief only where their value exceeded the prescribed limit. On the stated facts, the price list value was within that limit, so the exclusion did not apply. The denial of exemption based on the unamended proviso was incorrect, and the assessee was entitled to the exemption with consequential relief. Case-Laws Central Excise Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85105