https://www.taxtmi.com/caselaws?id=92300 PET was treated as falling within the generic expression "polyester" and "polyester resins" in the exemption notification because it is a polycondensation product recognised in the HSN Explanatory Notes as a polyester. On that construction, the concessional duty entry applied to PET, and the assessee was entitled to the lower rate. The reasoning also followed the broader principle that goods covered by a recognised genus described in an exemption notification need not be named specifically to obtain the benefit. en-us Wed, 13 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92300 PET was treated as falling within the generic expression "polyester" and "polyester resins" in the exemption notification because it is a polycondensation product recognised in the HSN Explanatory Notes as a polyester. On that construction, the concessional duty entry applied to PET, and the assessee was entitled to the lower rate. The reasoning also followed the broader principle that goods covered by a recognised genus described in an exemption notification need not be named specifically to obtain the benefit. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92300