https://www.taxtmi.com/caselaws?id=100832 An exemption notification was construed to include waste within the term "synthetic textile material" for classification under Sr. No. 14. Because the yarn was manufactured from synthetic staple waste, the inclusive explanation in the notification governed and the product could not be treated as outside that expression. The yarn was therefore classifiable under Sr. No. 14(a) and not Sr. No. 14(b), and the classification claim based on the narrower reading failed. en-us Wed, 12 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100832 An exemption notification was construed to include waste within the term "synthetic textile material" for classification under Sr. No. 14. Because the yarn was manufactured from synthetic staple waste, the inclusive explanation in the notification governed and the product could not be treated as outside that expression. The yarn was therefore classifiable under Sr. No. 14(a) and not Sr. No. 14(b), and the classification claim based on the narrower reading failed. Case-Laws Central Excise Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100832