https://www.taxtmi.com/caselaws?id=279046 Concessional duty under Notification No. 29/2004-C.E., as amended, was available only to Chapter 56 goods made of cotton and not containing any other textile material. Chemical test reports showed substantial fibres such as acrylic, polyester, wool, nylon and viscose along with cotton, so the goods were not made solely of cotton. A cited classification precedent on mixed textile materials was held inapplicable because the dispute concerned eligibility to an exemption notification. The assessee was therefore not entitled to the concessional exemption, and the demand and penalty were sustained. en-us Fri, 06 Oct 2017 00:00:00 +0530 Fri, 01 Mar 2019 07:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279046 Concessional duty under Notification No. 29/2004-C.E., as amended, was available only to Chapter 56 goods made of cotton and not containing any other textile material. Chemical test reports showed substantial fibres such as acrylic, polyester, wool, nylon and viscose along with cotton, so the goods were not made solely of cotton. A cited classification precedent on mixed textile materials was held inapplicable because the dispute concerned eligibility to an exemption notification. The assessee was therefore not entitled to the concessional exemption, and the demand and penalty were sustained. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279046