https://www.taxtmi.com/caselaws?id=89417 HDPE sacks made from fabric woven on circular looms were treated as outside the exemption under Notification No. 223/86-C.E., because the exclusion for sacks manufactured on circular looms was read to cover sacks produced from such fabric. The Tribunal accepted that the notification could not be construed so narrowly as to render the exclusion ineffective. The later clarification by Notification No. 57/90 was regarded as clarificatory, indicating that the original exemption already excluded these goods. On that basis, the refund claims were rejected and the exemption was held inapplicable for the relevant period. en-us Thu, 29 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89417 HDPE sacks made from fabric woven on circular looms were treated as outside the exemption under Notification No. 223/86-C.E., because the exclusion for sacks manufactured on circular looms was read to cover sacks produced from such fabric. The Tribunal accepted that the notification could not be construed so narrowly as to render the exclusion ineffective. The later clarification by Notification No. 57/90 was regarded as clarificatory, indicating that the original exemption already excluded these goods. On that basis, the refund claims were rejected and the exemption was held inapplicable for the relevant period. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89417