https://www.taxtmi.com/caselaws?id=124734 Cabled or multiple yarn with "S" twist was not treated as sewing thread where the evidence showed it was used for weaving fabric rather than for sewing. The departmental argument that the pre-23-7-96 definition of sewing thread could cover such yarn did not override the concurrent factual findings of the original authority and the Commissioner (Appeals). As no material was produced to show those findings were erroneous, the exemption under Notification No. 35/95-CE remained available and the denial of exemption failed. en-us Mon, 28 Jul 2008 00:00:00 +0530 Thu, 04 Oct 2012 18:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124734 Cabled or multiple yarn with "S" twist was not treated as sewing thread where the evidence showed it was used for weaving fabric rather than for sewing. The departmental argument that the pre-23-7-96 definition of sewing thread could cover such yarn did not override the concurrent factual findings of the original authority and the Commissioner (Appeals). As no material was produced to show those findings were erroneous, the exemption under Notification No. 35/95-CE remained available and the denial of exemption failed. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124734