https://www.taxtmi.com/caselaws?id=86989 Cotton chindies of cotton fabrics were treated as exempt from handloom cess under Notification No. 115(E) dated 01.03.1975. The notification was construed to exempt all varieties of cloth except unprocessed Medium-A, Medium-B and Coarse cloth falling within the stated exclusions. The Tribunal also relied on its earlier view and the administrative clarification that fabrics exempt from basic excise duty would not attract handloom cess. As no material showed that the goods fell within any excluded category, the items were held exempt and the departmental appeal was dismissed. en-us Wed, 21 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86989 Cotton chindies of cotton fabrics were treated as exempt from handloom cess under Notification No. 115(E) dated 01.03.1975. The notification was construed to exempt all varieties of cloth except unprocessed Medium-A, Medium-B and Coarse cloth falling within the stated exclusions. The Tribunal also relied on its earlier view and the administrative clarification that fabrics exempt from basic excise duty would not attract handloom cess. As no material showed that the goods fell within any excluded category, the items were held exempt and the departmental appeal was dismissed. Case-Laws Central Excise Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86989