https://www.taxtmi.com/caselaws?id=165563 Cut pieces of cotton fabric measuring 50 centimetres were held to fall within the special tariff definition of "rags" as "damaged or sub-standard cotton fabrics" under the tariff entry and Rule 96A. The definition was treated as an express statutory one, not limited to the ordinary common-parlance meaning of rags or to fabrics actually damaged in the usual sense. Because the goods were more than 23 centimetres but less than 92 centimetres in length, they satisfied the statutory description and were exempt from excise duty; the duty demand was therefore unsustainable. en-us Thu, 08 Aug 1974 00:00:00 +0530 Fri, 01 Aug 2014 13:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165563 Cut pieces of cotton fabric measuring 50 centimetres were held to fall within the special tariff definition of "rags" as "damaged or sub-standard cotton fabrics" under the tariff entry and Rule 96A. The definition was treated as an express statutory one, not limited to the ordinary common-parlance meaning of rags or to fabrics actually damaged in the usual sense. Because the goods were more than 23 centimetres but less than 92 centimetres in length, they satisfied the statutory description and were exempt from excise duty; the duty demand was therefore unsustainable. Case-Laws Central Excise Thu, 08 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165563