https://www.taxtmi.com/caselaws?id=115032 Socks classified under the tariff heading for clothing accessories were held not to qualify for exemption under Notification No. 6/2002-C.E. because the notification listed specific items such as handkerchiefs, gloves, shawls, scarves, mufflers, ties, bow-ties, cravats, mittens and mitts, but did not mention socks. The general expression "clothing accessories" could not be expanded to include an item specifically omitted from the exemption entry. Reliance on the earlier decision was found inapplicable on the facts, and the exemption benefit was denied. en-us Wed, 16 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 12:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115032 Socks classified under the tariff heading for clothing accessories were held not to qualify for exemption under Notification No. 6/2002-C.E. because the notification listed specific items such as handkerchiefs, gloves, shawls, scarves, mufflers, ties, bow-ties, cravats, mittens and mitts, but did not mention socks. The general expression "clothing accessories" could not be expanded to include an item specifically omitted from the exemption entry. Reliance on the earlier decision was found inapplicable on the facts, and the exemption benefit was denied. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115032