https://www.taxtmi.com/caselaws?id=431991 Exemption under Notification No. 29/2004-CE, as amended, was confined to Chapter 56 goods made of cotton and not of other textile materials. The nonwoven felt fabrics at issue contained only 56% cotton, with substantial acrylic, polyester, wool, nylon and viscose content, so they did not satisfy the notification condition. The dispute concerned eligibility to exemption, not tariff classification, and the General Rules of Interpretation could not be used to extend exemption beyond the notification wording. Following the earlier decision in the appellant's own case on the same product, the exemption claim failed. en-us Fri, 23 Dec 2022 00:00:00 +0530 Sat, 24 Dec 2022 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431991 Exemption under Notification No. 29/2004-CE, as amended, was confined to Chapter 56 goods made of cotton and not of other textile materials. The nonwoven felt fabrics at issue contained only 56% cotton, with substantial acrylic, polyester, wool, nylon and viscose content, so they did not satisfy the notification condition. The dispute concerned eligibility to exemption, not tariff classification, and the General Rules of Interpretation could not be used to extend exemption beyond the notification wording. Following the earlier decision in the appellant's own case on the same product, the exemption claim failed. Case-Laws Central Excise Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431991