https://www.taxtmi.com/caselaws?id=163130 Nylon fishing nets could not be classified as bonded fibre fabrics under entry 100 of Schedule I because the term "bonded fibre" had a technical meaning and no bonding process was shown in manufacture; the entry therefore did not apply. The nets were, however, classifiable under entry 7 of Schedule III as rayon or artificial silk fabrics, since nylon fabrics were treated as falling within that descriptive entry and no material supported any different classification. The technical meaning of the statutory entry was applied strictly, and the Schedule I classification was set aside while the Schedule III classification was sustained. en-us Wed, 12 Sep 2007 00:00:00 +0530 Mon, 24 Mar 2014 11:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163130 Nylon fishing nets could not be classified as bonded fibre fabrics under entry 100 of Schedule I because the term "bonded fibre" had a technical meaning and no bonding process was shown in manufacture; the entry therefore did not apply. The nets were, however, classifiable under entry 7 of Schedule III as rayon or artificial silk fabrics, since nylon fabrics were treated as falling within that descriptive entry and no material supported any different classification. The technical meaning of the statutory entry was applied strictly, and the Schedule I classification was set aside while the Schedule III classification was sustained. Case-Laws VAT and Sales Tax Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163130