https://www.taxtmi.com/caselaws?id=95388 Woollen yarn converted into cone form did not retain eligibility for exemption available to yarn of wool in plain (straight) reel hanks under the relevant notification. The exemption applied only to yarn in plain reel hanks, whether single or multifold, and once the yarn had reached the cone stage it no longer matched that description. It therefore fell within the residuary taxable entry for yarn of wool in any other form and attracted duty at the applicable rate. The cited authorities were distinguished as involving different factual stages or disputes, so they did not alter the result that cone-form yarn was not exempt. en-us Thu, 11 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95388 Woollen yarn converted into cone form did not retain eligibility for exemption available to yarn of wool in plain (straight) reel hanks under the relevant notification. The exemption applied only to yarn in plain reel hanks, whether single or multifold, and once the yarn had reached the cone stage it no longer matched that description. It therefore fell within the residuary taxable entry for yarn of wool in any other form and attracted duty at the applicable rate. The cited authorities were distinguished as involving different factual stages or disputes, so they did not alter the result that cone-form yarn was not exempt. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95388