https://www.taxtmi.com/caselaws?id=237592 Notification No. 29/2004 granted concessional treatment to cotton goods in Chapters 61, 62 and 63 that do not contain other textile material, while its explanation covered cotton goods with items used for stitching, fastening, holding or adornment. Applying that approach, aluminium pipes and joints supplied with tent extendable were treated as holding accessories, giving the appellant a strong prima facie case for exemption. On that basis, pre-deposit of the adjudged dues was waived and recovery of the disputed amount was stayed pending disposal of the appeal. en-us Mon, 14 Jan 2013 00:00:00 +0530 Wed, 02 Oct 2013 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237592 Notification No. 29/2004 granted concessional treatment to cotton goods in Chapters 61, 62 and 63 that do not contain other textile material, while its explanation covered cotton goods with items used for stitching, fastening, holding or adornment. Applying that approach, aluminium pipes and joints supplied with tent extendable were treated as holding accessories, giving the appellant a strong prima facie case for exemption. On that basis, pre-deposit of the adjudged dues was waived and recovery of the disputed amount was stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 14 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237592