https://www.taxtmi.com/caselaws?id=89825 An assessee was not denied exemption for cotton and man-made fabrics merely because the declarations cited incorrect notifications, where the applicable exemption provision for the relevant period had been amended by Notification No. 83/95 to omit the exclusion relating to bleaching, dyeing or printing. The declarations under Rule 173B and the accompanying price declarations described the goods as received for calendering only, and the record did not establish any other processing. On that basis, the exemption remained available on the correct legal provision and the duty demand could not be sustained. en-us Tue, 11 Aug 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89825 An assessee was not denied exemption for cotton and man-made fabrics merely because the declarations cited incorrect notifications, where the applicable exemption provision for the relevant period had been amended by Notification No. 83/95 to omit the exclusion relating to bleaching, dyeing or printing. The declarations under Rule 173B and the accompanying price declarations described the goods as received for calendering only, and the record did not establish any other processing. On that basis, the exemption remained available on the correct legal provision and the duty demand could not be sustained. Case-Laws Central Excise Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89825