https://www.taxtmi.com/caselaws?id=94473 Textile printing frames were treated as classifiable under Heading 84.42 of the Central Excise Tariff rather than Heading 59.09, following the Tribunal's earlier view on the product description. On that classification, the goods satisfied the conditions of Notification No. 201/87 because the exemption applied to textile printing frames under Heading 84.42 when captively consumed. The classification point was decided against the assessee, but the exemption consequence followed from the accepted tariff heading, making the notification benefit available on the facts recorded. en-us Mon, 15 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94473 Textile printing frames were treated as classifiable under Heading 84.42 of the Central Excise Tariff rather than Heading 59.09, following the Tribunal's earlier view on the product description. On that classification, the goods satisfied the conditions of Notification No. 201/87 because the exemption applied to textile printing frames under Heading 84.42 when captively consumed. The classification point was decided against the assessee, but the exemption consequence followed from the accepted tariff heading, making the notification benefit available on the facts recorded. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94473