https://www.taxtmi.com/caselaws?id=85572 Handloom cess under the Khadi and Other Handloom Industries Development (AED on cloth) Act, 1953 was held not leviable on coated or laminated HDPE fabrics because the statutory definition of "cloth" in section 2(b) covered only cotton, woollen, silk and rayon or artificial silk fabrics in the First Schedule to the Central Excises and Salt Act, 1944. As HDPE fabrics were outside that defined class, the levy could not be sustained and the demand for additional duty by way of handloom cess was set aside. Questions on exemption and limitation were treated as unnecessary once the goods were found to fall outside the charging definition. en-us Wed, 07 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85572 Handloom cess under the Khadi and Other Handloom Industries Development (AED on cloth) Act, 1953 was held not leviable on coated or laminated HDPE fabrics because the statutory definition of "cloth" in section 2(b) covered only cotton, woollen, silk and rayon or artificial silk fabrics in the First Schedule to the Central Excises and Salt Act, 1944. As HDPE fabrics were outside that defined class, the levy could not be sustained and the demand for additional duty by way of handloom cess was set aside. Questions on exemption and limitation were treated as unnecessary once the goods were found to fall outside the charging definition. Case-Laws Central Excise Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85572