https://www.taxtmi.com/caselaws?id=167590 A change in the ownership constitution of powerlooms by adding partners, without any increase or reduction in the number of looms, did not attract the higher rate of duty under the first proviso to Notification No. 41/65 dated 28-2-1965. The amended notification exempted amendment cases where the number of powerlooms remained unchanged, and that condition was satisfied here. As the factual basis for applying the higher duty was absent, the duty demand could not be sustained and the higher rate was not payable. en-us Wed, 07 Sep 1977 00:00:00 +0530 Thu, 25 Dec 2014 15:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167590 A change in the ownership constitution of powerlooms by adding partners, without any increase or reduction in the number of looms, did not attract the higher rate of duty under the first proviso to Notification No. 41/65 dated 28-2-1965. The amended notification exempted amendment cases where the number of powerlooms remained unchanged, and that condition was satisfied here. As the factual basis for applying the higher duty was absent, the duty demand could not be sustained and the higher rate was not payable. Case-Laws Central Excise Wed, 07 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167590