https://www.taxtmi.com/caselaws?id=33858 The court held that the term 'staple fibres' in Notification No. 30/2004 applies to duty-paid inputs falling under Headings 55.01 to 55.04, not just Heading 55.03. Consequently, the petitioners were entitled to the exemption for tops manufactured from duty-paid inputs under Heading 55.01. The writ petition was allowed, and the rule was made absolute with no order as to costs. en-us Tue, 16 Jun 2009 00:00:00 +0530 Tue, 25 Aug 2009 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33858 The court held that the term 'staple fibres' in Notification No. 30/2004 applies to duty-paid inputs falling under Headings 55.01 to 55.04, not just Heading 55.03. Consequently, the petitioners were entitled to the exemption for tops manufactured from duty-paid inputs under Heading 55.01. The writ petition was allowed, and the rule was made absolute with no order as to costs. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33858