https://www.taxtmi.com/caselaws?id=110640 Nylon monofilament cleared in hanks or cut lengths was treated as monofilament yarn for exemption under Notification 5/98. The interpretation turned on harmonious construction: the tariff heading's use of "monofilament" could not make the notification's wording "monofilament yarn" redundant, and the explanatory notes showed that cut lengths did not remove the goods from the relevant tariff heading. On that basis, continuous-length filament was not required for exemption, and the goods were held eligible. The issue of denier specification was remanded for fresh adjudication. en-us Thu, 08 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 18:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110640 Nylon monofilament cleared in hanks or cut lengths was treated as monofilament yarn for exemption under Notification 5/98. The interpretation turned on harmonious construction: the tariff heading's use of "monofilament" could not make the notification's wording "monofilament yarn" redundant, and the explanatory notes showed that cut lengths did not remove the goods from the relevant tariff heading. On that basis, continuous-length filament was not required for exemption, and the goods were held eligible. The issue of denier specification was remanded for fresh adjudication. Case-Laws Central Excise Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110640