https://www.taxtmi.com/caselaws?id=391143 A 2.5% tolerance allowance recognised in Board guidance was held applicable when determining polyester content in mixed fabrics for exemption under Notification No. 254/87-CX. The earlier view that the allowance was confined to rayon or artificial silk was rejected as too narrow, because the same practical rationale applied to textile composition testing generally, including marginal testing variation and uneven yarn composition. On that basis, polyester content marginally above 70% could still qualify for the concessional treatment, and the denial of exemption was set aside. en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 21 Jan 2020 08:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391143 A 2.5% tolerance allowance recognised in Board guidance was held applicable when determining polyester content in mixed fabrics for exemption under Notification No. 254/87-CX. The earlier view that the allowance was confined to rayon or artificial silk was rejected as too narrow, because the same practical rationale applied to textile composition testing generally, including marginal testing variation and uneven yarn composition. On that basis, polyester content marginally above 70% could still qualify for the concessional treatment, and the denial of exemption was set aside. Case-Laws Central Excise Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391143