https://www.taxtmi.com/caselaws?id=104041 Exemption notifications are to be strictly construed, and a product must squarely answer the exempted description before relief is available. Although the blended spun yarn was classifiable under Item 18E because non-cellulosic fibre predominated by weight, that tariff classification did not expand the scope of the notification exempting only "polypropylene spun yarn." Explanation III to Item 18 governed classification where fibres were equal in weight and did not control the meaning of the exemption. The assessee also failed to prove that the blended yarn was known in the market as polypropylene spun yarn. The claim for exemption therefore failed. en-us Tue, 09 May 1995 00:00:00 +0530 Wed, 15 Oct 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104041 Exemption notifications are to be strictly construed, and a product must squarely answer the exempted description before relief is available. Although the blended spun yarn was classifiable under Item 18E because non-cellulosic fibre predominated by weight, that tariff classification did not expand the scope of the notification exempting only "polypropylene spun yarn." Explanation III to Item 18 governed classification where fibres were equal in weight and did not control the meaning of the exemption. The assessee also failed to prove that the blended yarn was known in the market as polypropylene spun yarn. The claim for exemption therefore failed. Case-Laws Central Excise Tue, 09 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104041