https://www.taxtmi.com/caselaws?id=338677 Embroidery thread was treated as distinct from sewing thread and, on that basis, was considered to fall within the yarn description covered by Notification No. 35/95-CE, subject to the stated conditions. A departmental circular was also relied on as supporting application of the exemption to embroidery yarn used for embroidery fabrics. Because the product was found to be embroidery thread on testing, the demand based on denial of the exemption could not be sustained. The separate claim for SSI exemption was not examined further once the principal exemption was accepted. en-us Thu, 05 Jan 2017 00:00:00 +0530 Wed, 23 Aug 2017 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338677 Embroidery thread was treated as distinct from sewing thread and, on that basis, was considered to fall within the yarn description covered by Notification No. 35/95-CE, subject to the stated conditions. A departmental circular was also relied on as supporting application of the exemption to embroidery yarn used for embroidery fabrics. Because the product was found to be embroidery thread on testing, the demand based on denial of the exemption could not be sustained. The separate claim for SSI exemption was not examined further once the principal exemption was accepted. Case-Laws Central Excise Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338677