https://www.taxtmi.com/caselaws?id=111720 Sewing thread under Note 3 to Section XI requires cumulative satisfaction of all specified conditions, including being put up on supports not exceeding 1000 grams. Because the product was put up on supports exceeding that limit, the statutory definition was not met and the goods could not be classified as sewing thread. The revenue's allegation of weight manipulation was not supported on the record, and the admission-based approach was found inapplicable on these facts. As a result, the adverse classification and demand were set aside and exemption could not be denied on that basis. en-us Thu, 29 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 18:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111720 Sewing thread under Note 3 to Section XI requires cumulative satisfaction of all specified conditions, including being put up on supports not exceeding 1000 grams. Because the product was put up on supports exceeding that limit, the statutory definition was not met and the goods could not be classified as sewing thread. The revenue's allegation of weight manipulation was not supported on the record, and the admission-based approach was found inapplicable on these facts. As a result, the adverse classification and demand were set aside and exemption could not be denied on that basis. Case-Laws Central Excise Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111720