https://www.taxtmi.com/caselaws?id=99860 Multi-fold cotton yarn in straight reel hanks was treated as falling under Chapter Heading 52.03, and Notification No. 31/93 dated 28-02-1993 was applied as the governing exemption after superseding Notification No. 53/91-C.E. dated 25-07-1991. The notification prescribed nil duty for cotton yarn under the relevant heading, and the settled position noted was that cotton yarn in straight reel hanks did not attract duty under the exemption. On that basis, the goods were held not liable to duty for the disputed period and the demand was unsustainable. en-us Mon, 09 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 13:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99860 Multi-fold cotton yarn in straight reel hanks was treated as falling under Chapter Heading 52.03, and Notification No. 31/93 dated 28-02-1993 was applied as the governing exemption after superseding Notification No. 53/91-C.E. dated 25-07-1991. The notification prescribed nil duty for cotton yarn under the relevant heading, and the settled position noted was that cotton yarn in straight reel hanks did not attract duty under the exemption. On that basis, the goods were held not liable to duty for the disputed period and the demand was unsustainable. Case-Laws Central Excise Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99860