https://www.taxtmi.com/caselaws?id=93046 A blended yarn made of 65% polyester staple fibre and 35% viscose staple fibre, with no other textile material, was treated as falling within the exemption entry for yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre, or any combination of those fibres, where polyester content is below 70% by weight. The text emphasises that cotton is not a mandatory constituent, and the disjunctive wording permits the specified fibres in combination. It also notes that exemption notifications must be construed strictly according to their language, and that a wider limitation cannot be imported from another entry. On that reading, denial of exemption was unsustainable. en-us Tue, 07 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93046 A blended yarn made of 65% polyester staple fibre and 35% viscose staple fibre, with no other textile material, was treated as falling within the exemption entry for yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre, or any combination of those fibres, where polyester content is below 70% by weight. The text emphasises that cotton is not a mandatory constituent, and the disjunctive wording permits the specified fibres in combination. It also notes that exemption notifications must be construed strictly according to their language, and that a wider limitation cannot be imported from another entry. On that reading, denial of exemption was unsustainable. Case-Laws Central Excise Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93046