https://www.taxtmi.com/caselaws?id=165794 Exemption notifications for woollen goods were construed as imposing separate and cumulative batch-wise conditions: the shoddy content had to be obtained by garnetting or pulling, virgin wool could not exceed the prescribed limit, soft wool could not exceed the stated limit, and the total wool content had to satisfy the minimum requirement. "Shoddy" was read narrowly to mean wool made from rags, tailor cuttings and hard wastes, so soft waste did not qualify. The exemption was therefore available only when each condition was independently met for the relevant batch, and the prior appellate order was set aside for fresh verification and assessment on that basis. en-us Tue, 31 Mar 1981 00:00:00 +0530 Tue, 12 Aug 2014 11:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165794 Exemption notifications for woollen goods were construed as imposing separate and cumulative batch-wise conditions: the shoddy content had to be obtained by garnetting or pulling, virgin wool could not exceed the prescribed limit, soft wool could not exceed the stated limit, and the total wool content had to satisfy the minimum requirement. "Shoddy" was read narrowly to mean wool made from rags, tailor cuttings and hard wastes, so soft waste did not qualify. The exemption was therefore available only when each condition was independently met for the relevant batch, and the prior appellate order was set aside for fresh verification and assessment on that basis. Case-Laws Central Excise Tue, 31 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165794