https://www.taxtmi.com/caselaws?id=205669 Notification No. 14/2005 defined "upholstery fabric" in its own terms, so that definition governed the classification exercise rather than any external meaning. Applying the notification's wording, mattress ticking fabric did not fall within the defined scope of upholstery fabric. The text nonetheless states that the benefit of the notification was rightly extended to the respondent and that the Revenue's appeal failed. en-us Thu, 18 Aug 2011 00:00:00 +0530 Mon, 05 Aug 2013 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205669 Notification No. 14/2005 defined "upholstery fabric" in its own terms, so that definition governed the classification exercise rather than any external meaning. Applying the notification's wording, mattress ticking fabric did not fall within the defined scope of upholstery fabric. The text nonetheless states that the benefit of the notification was rightly extended to the respondent and that the Revenue's appeal failed. Case-Laws Customs Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205669