https://www.taxtmi.com/caselaws?id=40753 The court ruled that nylon twine should be classified under Item 18 of the Central Excises and Salt Act, 1944, as it retains its character as nylon yarn despite processing. The petitioners were entitled to a refund of excess excise duty collected under Item 68. The burden of proof was on taxing authorities, who failed to establish nylon twine's classification under Item 68. Precedents emphasized aligning fiscal statutes with trade understanding. A separate judgment concurred, preferring specificity in statutes but agreeing with the majority's commercial classification of nylon twine under Item 18. en-us Wed, 09 Apr 1980 00:00:00 +0530 Fri, 14 May 2010 12:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40753 The court ruled that nylon twine should be classified under Item 18 of the Central Excises and Salt Act, 1944, as it retains its character as nylon yarn despite processing. The petitioners were entitled to a refund of excess excise duty collected under Item 68. The burden of proof was on taxing authorities, who failed to establish nylon twine's classification under Item 68. Precedents emphasized aligning fiscal statutes with trade understanding. A separate judgment concurred, preferring specificity in statutes but agreeing with the majority's commercial classification of nylon twine under Item 18. Case-Laws Central Excise Wed, 09 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40753