https://www.taxtmi.com/caselaws?id=121443 Exemption notifications covering goods "meant for use in the manufacture of fabrics" were construed broadly to include embroidery work as part of fabric manufacture, so cotton embroidery yarn/thread and rayon embroidery yarn/thread remained eligible. The mode of use, whether by hand embroidery or machine embroidery, was held immaterial to the exemption. The challenge to cotton embroidery yarn/thread also failed because the show-cause notices had proceeded on the accepted classification, and the department was not permitted to alter its case through a different tariff classification. The same reasoning applied to rayon embroidery yarn/thread, and the evidence relied on by Revenue did not displace eligibility under the notifications. en-us Tue, 05 Jun 2007 00:00:00 +0530 Mon, 30 Jul 2012 16:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121443 Exemption notifications covering goods "meant for use in the manufacture of fabrics" were construed broadly to include embroidery work as part of fabric manufacture, so cotton embroidery yarn/thread and rayon embroidery yarn/thread remained eligible. The mode of use, whether by hand embroidery or machine embroidery, was held immaterial to the exemption. The challenge to cotton embroidery yarn/thread also failed because the show-cause notices had proceeded on the accepted classification, and the department was not permitted to alter its case through a different tariff classification. The same reasoning applied to rayon embroidery yarn/thread, and the evidence relied on by Revenue did not displace eligibility under the notifications. Case-Laws Central Excise Tue, 05 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121443