https://www.taxtmi.com/caselaws?id=85694 Exemption under Notification No. 251/82 depended on whether the goods fell within the then-applicable definition of controlled shirting under the Textiles (Control) Order, 1948 and related Textile Commissioner notifications. The original definition required cloth containing not less than 75% cotton by weight, while the later amendment expanded coverage to a 52% cotton and 48% polyester blend. The commentary explains that although the amending notification was issued with retrospective wording for part of its contents, that retrospectivity applied only to the cost component and not to the amended definition. On that basis, the revised definition did not cover the February and March 1984 period, so the exemption was unavailable. en-us Fri, 26 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85694 Exemption under Notification No. 251/82 depended on whether the goods fell within the then-applicable definition of controlled shirting under the Textiles (Control) Order, 1948 and related Textile Commissioner notifications. The original definition required cloth containing not less than 75% cotton by weight, while the later amendment expanded coverage to a 52% cotton and 48% polyester blend. The commentary explains that although the amending notification was issued with retrospective wording for part of its contents, that retrospectivity applied only to the cost component and not to the amended definition. On that basis, the revised definition did not cover the February and March 1984 period, so the exemption was unavailable. Case-Laws Central Excise Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85694