https://www.taxtmi.com/caselaws?id=118586 Cotton knitted garments under Chapter 61 were treated as eligible for the benefit of Sl. No. 41 of Notification No. 7/2003-CE where 3% polyester yarn was used only as adornment by way of stripes. The explanation to the notification was applied to the effect that cotton apparel is not excluded merely because it contains other materials used for stitching, fastening, holding or adornment. On the admitted facts, the lower authority's objection based only on polyester content was held insufficient at the interim stage, so the assessee was found prima facie entitled to clear the goods at 8% and waiver of pre-deposit with stay of recovery was granted. en-us Tue, 08 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118586 Cotton knitted garments under Chapter 61 were treated as eligible for the benefit of Sl. No. 41 of Notification No. 7/2003-CE where 3% polyester yarn was used only as adornment by way of stripes. The explanation to the notification was applied to the effect that cotton apparel is not excluded merely because it contains other materials used for stitching, fastening, holding or adornment. On the admitted facts, the lower authority's objection based only on polyester content was held insufficient at the interim stage, so the assessee was found prima facie entitled to clear the goods at 8% and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118586