https://www.taxtmi.com/caselaws?id=88106 Sewing thread was treated as a variety of yarn for tariff purposes, so the exemption under Notification No. 17/94 could not be denied on the ground that sewing thread was later expressly mentioned. The tariff entry and notification were read consistently, and the later inclusion of the words "including sewing thread" was regarded as clarificatory rather than introducing a new benefit. On that basis, the notification benefit extended to sewing thread and the Revenue's objection failed. en-us Mon, 29 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88106 Sewing thread was treated as a variety of yarn for tariff purposes, so the exemption under Notification No. 17/94 could not be denied on the ground that sewing thread was later expressly mentioned. The tariff entry and notification were read consistently, and the later inclusion of the words "including sewing thread" was regarded as clarificatory rather than introducing a new benefit. On that basis, the notification benefit extended to sewing thread and the Revenue's objection failed. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88106