https://www.taxtmi.com/caselaws?id=40598 For excise classification, commercial and popular understanding governs, and a taxing notification must be construed strictly in favour of the assessee where two views are possible. Fabrics woven from bleached or dyed yarn were not treated in trade as grey fabrics merely because bleaching or dyeing occurred at the yarn stage; they were regarded as processed fabrics instead. The Court also declined to reject the writ petition on the ground of an alternative revision remedy, holding that the pendency of the writ for a long period made the technical objection inappropriate in the circumstances. en-us Tue, 05 Dec 1978 00:00:00 +0530 Tue, 11 May 2010 17:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40598 For excise classification, commercial and popular understanding governs, and a taxing notification must be construed strictly in favour of the assessee where two views are possible. Fabrics woven from bleached or dyed yarn were not treated in trade as grey fabrics merely because bleaching or dyeing occurred at the yarn stage; they were regarded as processed fabrics instead. The Court also declined to reject the writ petition on the ground of an alternative revision remedy, holding that the pendency of the writ for a long period made the technical objection inappropriate in the circumstances. Case-Laws Central Excise Tue, 05 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40598