https://www.taxtmi.com/caselaws?id=30958 Intermediate processed wrap and circular knitted cotton fabrics were held dutiable because the relevant exemption for those fabrics had been withdrawn from 01.04.2003. Notification No. 67/95 was unavailable where the final product, cotton hosiery undergarments, enjoyed SSI exemption under Notification No. 8/2003, since that notification does not apply when the final product is exempt from the whole of duty or chargeable at nil rate. The intermediate goods therefore could not claim captive-use exemption and were subject to duty. en-us Tue, 15 Apr 2008 00:00:00 +0530 Wed, 08 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30958 Intermediate processed wrap and circular knitted cotton fabrics were held dutiable because the relevant exemption for those fabrics had been withdrawn from 01.04.2003. Notification No. 67/95 was unavailable where the final product, cotton hosiery undergarments, enjoyed SSI exemption under Notification No. 8/2003, since that notification does not apply when the final product is exempt from the whole of duty or chargeable at nil rate. The intermediate goods therefore could not claim captive-use exemption and were subject to duty. Case-Laws Central Excise Tue, 15 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30958