https://www.taxtmi.com/caselaws?id=115170 Captively consumed knitted banian cloth and sleeve were held classifiable under Chapter sub-heading 5911.40, with the departmental classification view upheld on the basis of prior Tribunal reasoning and technical, HSN-based analysis. The goods were also held eligible for the benefit of Notification No. 67/95-C.E. because they were used captively in manufacture of Filter Inserts and did not fall within any exclusion in the notification. The classification issue was resolved in favour of Revenue, while the captive-consumption exemption was allowed to the appellants. en-us Tue, 11 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 14:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115170 Captively consumed knitted banian cloth and sleeve were held classifiable under Chapter sub-heading 5911.40, with the departmental classification view upheld on the basis of prior Tribunal reasoning and technical, HSN-based analysis. The goods were also held eligible for the benefit of Notification No. 67/95-C.E. because they were used captively in manufacture of Filter Inserts and did not fall within any exclusion in the notification. The classification issue was resolved in favour of Revenue, while the captive-consumption exemption was allowed to the appellants. Case-Laws Central Excise Tue, 11 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115170