https://www.taxtmi.com/caselaws?id=362039 Warp knit fabric made from plastic tapes of width below 5 mm is classified under Heading 6005 as textile fabric, not under Heading 3926 as an article of plastic, because the Section and Chapter Notes place such tapes within the textile section and Heading 6005 is the specific entry for warp knit fabric. On that classification, exemption under Notification No. 30/2004 is available for Chapter 60 goods where the CENVAT-credit condition is met; reversal of credit in relation to exempt clearances was treated as sufficient compliance. en-us Tue, 22 May 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362039 Warp knit fabric made from plastic tapes of width below 5 mm is classified under Heading 6005 as textile fabric, not under Heading 3926 as an article of plastic, because the Section and Chapter Notes place such tapes within the textile section and Heading 6005 is the specific entry for warp knit fabric. On that classification, exemption under Notification No. 30/2004 is available for Chapter 60 goods where the CENVAT-credit condition is met; reversal of credit in relation to exempt clearances was treated as sufficient compliance. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362039