https://www.taxtmi.com/caselaws?id=165849 Polypropylene tow was held not to fall within Notification No. 64/77 as amended because tow and polypropylene staple fibre were treated as distinct commodities: tow is an entangled mass of fibres, while staple fibre results from a further process. The technical material did not establish that they were the same goods. A later exemption for man-made staple fibres made out of tow could not be applied to the earlier period, as exemption notifications are construed strictly and do not operate retrospectively unless expressly stated. The duty demand was therefore sustained, and the revision failed. en-us Sat, 16 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 15:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165849 Polypropylene tow was held not to fall within Notification No. 64/77 as amended because tow and polypropylene staple fibre were treated as distinct commodities: tow is an entangled mass of fibres, while staple fibre results from a further process. The technical material did not establish that they were the same goods. A later exemption for man-made staple fibres made out of tow could not be applied to the earlier period, as exemption notifications are construed strictly and do not operate retrospectively unless expressly stated. The duty demand was therefore sustained, and the revision failed. Case-Laws Central Excise Sat, 16 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165849