https://www.taxtmi.com/caselaws?id=206444 Exemption notifications were construed strictly, so Book-Binding Cloth bearing another person's brand mark remained ineligible for Notification No. 8/2001-C.E., with suppression supporting duty, interest and penalty; confiscation was sustained but the fine and related penalty were reduced. Processing of Interlining Cloth did not qualify as padding under Notification No. 3/2001-C.E. because the mixture used contained inorganic chemicals and fillers beyond starch or fatty material, though the extended period was not fully sustained and the matter was remanded for re-quantification within limitation. Mosquito Net fabric was classified as gauze fabric on technical weave characteristics, with duty upheld, the job worker's penalty reduced, and the partners' penalty issue remanded. en-us Thu, 16 Dec 2010 00:00:00 +0530 Wed, 02 Nov 2011 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206444 Exemption notifications were construed strictly, so Book-Binding Cloth bearing another person's brand mark remained ineligible for Notification No. 8/2001-C.E., with suppression supporting duty, interest and penalty; confiscation was sustained but the fine and related penalty were reduced. Processing of Interlining Cloth did not qualify as padding under Notification No. 3/2001-C.E. because the mixture used contained inorganic chemicals and fillers beyond starch or fatty material, though the extended period was not fully sustained and the matter was remanded for re-quantification within limitation. Mosquito Net fabric was classified as gauze fabric on technical weave characteristics, with duty upheld, the job worker's penalty reduced, and the partners' penalty issue remanded. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206444