https://www.taxtmi.com/caselaws?id=111826 The expression "Acrylic Fibre" in Notification No. 225/86-C.E. was treated as wide enough to cover acrylic tow and tops. The Tribunal relied on the Board's circular dated 31-5-1988, which clarified that acrylic fibre included acrylic staple fibre as well as tow and tops, and also noted the later circular dated 23-4-1998, which placed acrylic tow and acrylic top in the same category of acrylic fibre for anti-dumping duty purposes. On that basis, the exemption was considered applicable to acrylic tow and tops. en-us Mon, 31 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 14:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111826 The expression "Acrylic Fibre" in Notification No. 225/86-C.E. was treated as wide enough to cover acrylic tow and tops. The Tribunal relied on the Board's circular dated 31-5-1988, which clarified that acrylic fibre included acrylic staple fibre as well as tow and tops, and also noted the later circular dated 23-4-1998, which placed acrylic tow and acrylic top in the same category of acrylic fibre for anti-dumping duty purposes. On that basis, the exemption was considered applicable to acrylic tow and tops. Case-Laws Central Excise Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111826