https://www.taxtmi.com/caselaws?id=94049 Printing screens made of silk were treated as a distinct textile product after mounting on a frame, because the process created a new article with a separate name, character and use as a printing frame for patterns and colours on fabric. The classification under sub-heading 5909.00 was upheld by reference to the tariff headings and Harmonised System of Nomenclature explanatory notes, and the objection that the tariff and nomenclature did not align was rejected. Exemption under Notification No. 201/87 was available only from the date of amendment extending its scope to such goods, so prior-period relief was denied. en-us Mon, 04 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94049 Printing screens made of silk were treated as a distinct textile product after mounting on a frame, because the process created a new article with a separate name, character and use as a printing frame for patterns and colours on fabric. The classification under sub-heading 5909.00 was upheld by reference to the tariff headings and Harmonised System of Nomenclature explanatory notes, and the objection that the tariff and nomenclature did not align was rejected. Exemption under Notification No. 201/87 was available only from the date of amendment extending its scope to such goods, so prior-period relief was denied. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94049