https://www.taxtmi.com/caselaws?id=371241 The exemption dispute turned on whether old cotton clothes used for making pulp could be treated as "rags" for the concessional duty rate under the notification. The notification did not define "rags", and the meaning drawn from the Textile (Consumer Protection) Regulation, 1988 indicated that rags arise from fabric. On the record, the show cause notice itself noted that the raw material used was old cotton clothes, so the material did not support the Revenue's narrower view that only waste paper or a different raw material qualified. The appellant was therefore found eligible for the concessional rate of duty, and denial of the exemption was unsustainable. en-us Thu, 29 Nov 2018 00:00:00 +0530 Mon, 24 Jun 2019 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371241 The exemption dispute turned on whether old cotton clothes used for making pulp could be treated as "rags" for the concessional duty rate under the notification. The notification did not define "rags", and the meaning drawn from the Textile (Consumer Protection) Regulation, 1988 indicated that rags arise from fabric. On the record, the show cause notice itself noted that the raw material used was old cotton clothes, so the material did not support the Revenue's narrower view that only waste paper or a different raw material qualified. The appellant was therefore found eligible for the concessional rate of duty, and denial of the exemption was unsustainable. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371241