https://www.taxtmi.com/caselaws?id=92393 An exemption notification was construed as a whole, and the concessional entry was held confined to base fabrics under Chapter 52; laminated fabrics made from knitted cotton base fabric of Chapter 60 were therefore outside Serial No. 1. A duty-paid objection not raised in the show cause notices could not be used against the assessee at the appellate stage, and goods bought from the market were presumed duty paid unless the department rebutted that presumption. The residuary classification claim was not fully examined earlier, so the matter was remanded for de novo consideration by the jurisdictional authority. en-us Fri, 13 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 13:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92393 An exemption notification was construed as a whole, and the concessional entry was held confined to base fabrics under Chapter 52; laminated fabrics made from knitted cotton base fabric of Chapter 60 were therefore outside Serial No. 1. A duty-paid objection not raised in the show cause notices could not be used against the assessee at the appellate stage, and goods bought from the market were presumed duty paid unless the department rebutted that presumption. The residuary classification claim was not fully examined earlier, so the matter was remanded for de novo consideration by the jurisdictional authority. Case-Laws Central Excise Fri, 13 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92393