https://www.taxtmi.com/caselaws?id=94546 Paper dobby cards were held not to fall within the exemption for bobbins, spools, cops and similar supports under Notification No. 139/88, because they functioned as accessories used for guiding yarn in weaving and were not of the same character or use as the specified exempt articles. On that basis, the exemption was treated as inapplicable and the claim for benefit under the notification was rejected. en-us Mon, 24 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94546 Paper dobby cards were held not to fall within the exemption for bobbins, spools, cops and similar supports under Notification No. 139/88, because they functioned as accessories used for guiding yarn in weaving and were not of the same character or use as the specified exempt articles. On that basis, the exemption was treated as inapplicable and the claim for benefit under the notification was rejected. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94546