Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility.

Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility. https://www.taxtmi.com/highlights?id=67331 Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT en-us Mon, 26 Dec 2022 09:09:02 +0530 Mon, 26 Dec 2022 09:09:02 +0530 TaxTMI RSS Generator Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility. https://www.taxtmi.com/highlights?id=67331 Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT Highlights Central Excise Mon, 26 Dec 2022 09:09:02 +0530 https://www.taxtmi.com/highlights?id=67331