https://www.taxtmi.com/caselaws?id=88548 Woven sacks of polymers of ethylene or propylene made from fabric produced on circular looms were held outside the scope of Notification No. 223/86-C.E. as amended, because the exemption expressly excluded sacks manufactured on circular looms. The Board circular relied on by the claimant was treated as dealing with a different classification question and not the exemption's scope. A later explanation inserted by Notification No. 57/90-C.E. was treated as clarificatory and not as a change in the earlier legal position. On a harmonious reading of the proviso, sacks made from circular-loom fabric remained excluded from the exemption. en-us Mon, 02 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88548 Woven sacks of polymers of ethylene or propylene made from fabric produced on circular looms were held outside the scope of Notification No. 223/86-C.E. as amended, because the exemption expressly excluded sacks manufactured on circular looms. The Board circular relied on by the claimant was treated as dealing with a different classification question and not the exemption's scope. A later explanation inserted by Notification No. 57/90-C.E. was treated as clarificatory and not as a change in the earlier legal position. On a harmonious reading of the proviso, sacks made from circular-loom fabric remained excluded from the exemption. Case-Laws Central Excise Mon, 02 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88548