https://www.taxtmi.com/caselaws?id=101420 Processed shawls cleared as double-width goods were held to qualify for exemption under Notification No. 65/87 because the record showed no further stitching, hemming or whipping was needed before clearance. The shawls could be divided by a fringe into two equal-width shawls and were therefore already in a ready-to-use and marketable condition. The Revenue bore the burden of justifying denial of the exemption, but failed to show that additional processing was necessary. The exemption was therefore available to the respondents. en-us Mon, 11 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101420 Processed shawls cleared as double-width goods were held to qualify for exemption under Notification No. 65/87 because the record showed no further stitching, hemming or whipping was needed before clearance. The shawls could be divided by a fringe into two equal-width shawls and were therefore already in a ready-to-use and marketable condition. The Revenue bore the burden of justifying denial of the exemption, but failed to show that additional processing was necessary. The exemption was therefore available to the respondents. Case-Laws Central Excise Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101420