https://www.taxtmi.com/caselaws?id=447163 Exemption under Central Excise Notifications 4/97-CE, 5/98-CE and 6/2000-CE for yarn cleared through handloom apex bodies depends on compliance with conditions requiring sale to the specified apex body and production of a certificate that the yarn is intended for handloom use. The dispute concerns whether sales routed through Tantuja and Tantusree satisfied those conditions, whether their role was that of direct purchasers or commission agents, and whether any further proof of actual end use was required. The High Court order records that hearing was adjourned and the matter was listed for further hearing. en-us Thu, 14 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 09:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447163 Exemption under Central Excise Notifications 4/97-CE, 5/98-CE and 6/2000-CE for yarn cleared through handloom apex bodies depends on compliance with conditions requiring sale to the specified apex body and production of a certificate that the yarn is intended for handloom use. The dispute concerns whether sales routed through Tantuja and Tantusree satisfied those conditions, whether their role was that of direct purchasers or commission agents, and whether any further proof of actual end use was required. The High Court order records that hearing was adjourned and the matter was listed for further hearing. Case-Laws Central Excise Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447163