https://www.taxtmi.com/caselaws?id=86150 Tow used to manufacture polyester fibre cleared under Notification No. 191/85 was not chargeable to duty because the tariff scheme contemplated a single-stage levy on either tow or staple fibre, not dual taxation. The exemption for polyester fibre supplied to KVIC had to be construed in light of Notification No. 84/87, which showed reciprocal treatment of tow and fibre depending on where duty had already been paid. Notification No. 76/92, inserting an express exemption for tow used in such fibre, was treated as clarificatory of the original scheme and retrospective in effect. en-us Thu, 26 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86150 Tow used to manufacture polyester fibre cleared under Notification No. 191/85 was not chargeable to duty because the tariff scheme contemplated a single-stage levy on either tow or staple fibre, not dual taxation. The exemption for polyester fibre supplied to KVIC had to be construed in light of Notification No. 84/87, which showed reciprocal treatment of tow and fibre depending on where duty had already been paid. Notification No. 76/92, inserting an express exemption for tow used in such fibre, was treated as clarificatory of the original scheme and retrospective in effect. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86150