https://www.taxtmi.com/caselaws?id=40509 Processed art silk fabrics were held ineligible for exemption under Notifications No. 106/70 and 107/70 because the exemption required clearance without cutting any portion of the fabrics, whether damaged or not. The prohibition was treated as barring any cutting of the processed fabric into smaller pieces, including cuts made to suit printing tables or machines. Since the fabrics were admittedly cut before clearance, the exemption condition was not met and the benefit could not be claimed. en-us Sat, 26 Mar 1977 00:00:00 +0530 Mon, 10 May 2010 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40509 Processed art silk fabrics were held ineligible for exemption under Notifications No. 106/70 and 107/70 because the exemption required clearance without cutting any portion of the fabrics, whether damaged or not. The prohibition was treated as barring any cutting of the processed fabric into smaller pieces, including cuts made to suit printing tables or machines. Since the fabrics were admittedly cut before clearance, the exemption condition was not met and the benefit could not be claimed. Case-Laws Central Excise Sat, 26 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40509