https://www.taxtmi.com/caselaws?id=91005 An exemption notification for "double or multifold yarn" was construed by its own wording and domestic trade understanding, not by importing a narrower distinction from HSN Explanatory Notes. Because the Central Excise Tariff did not separately classify double fold, multifold or cabled yarn, the product made by twisting two single yarns and then twisting in another single yarn again was treated as falling within the notification. The accompanying trade notice supported that cabled yarn was regarded as multiple folded or cabled yarn. The exemption was therefore available and denial of relief was unwarranted. en-us Mon, 17 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91005 An exemption notification for "double or multifold yarn" was construed by its own wording and domestic trade understanding, not by importing a narrower distinction from HSN Explanatory Notes. Because the Central Excise Tariff did not separately classify double fold, multifold or cabled yarn, the product made by twisting two single yarns and then twisting in another single yarn again was treated as falling within the notification. The accompanying trade notice supported that cabled yarn was regarded as multiple folded or cabled yarn. The exemption was therefore available and denial of relief was unwarranted. Case-Laws Central Excise Mon, 17 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91005