https://www.taxtmi.com/caselaws?id=90856 Yarn of artificial staple fibre containing non-cellulosic synthetic waste was treated as containing synthetic textile material for purposes of Sl. No. 14(a) of Notification No. 53/91-C.E. The notification used broader language than synthetic staple fibre, and Section Note 2(D) of Section XI of the Central Excise Tariff Act distinguished textile material from fibre material. On that basis, the yarn did not satisfy the exemption condition and fell under the higher rate in Sl. No. 14(b). The later explanation inserted on 1-3-1992 was relied on as clarificatory of the same position. en-us Fri, 05 Feb 1999 00:00:00 +0530 Tue, 11 Oct 2011 19:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90856 Yarn of artificial staple fibre containing non-cellulosic synthetic waste was treated as containing synthetic textile material for purposes of Sl. No. 14(a) of Notification No. 53/91-C.E. The notification used broader language than synthetic staple fibre, and Section Note 2(D) of Section XI of the Central Excise Tariff Act distinguished textile material from fibre material. On that basis, the yarn did not satisfy the exemption condition and fell under the higher rate in Sl. No. 14(b). The later explanation inserted on 1-3-1992 was relied on as clarificatory of the same position. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90856