https://www.taxtmi.com/caselaws?id=94013 The amended exemption for units whose activity was primarily and substantially knitting was read as not requiring the processing unit to deal only with fabrics from a knitting unit in which it had a proprietary interest; the relevant test was whether the manufacturer's activity itself was primarily and substantially knitting. The record also showed that a major part of the duty demand was time-barred, supporting waiver of pre-deposit of duty and penalty and listing of the matter for regular hearing. en-us Tue, 22 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94013 The amended exemption for units whose activity was primarily and substantially knitting was read as not requiring the processing unit to deal only with fabrics from a knitting unit in which it had a proprietary interest; the relevant test was whether the manufacturer's activity itself was primarily and substantially knitting. The record also showed that a major part of the duty demand was time-barred, supporting waiver of pre-deposit of duty and penalty and listing of the matter for regular hearing. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94013