https://www.taxtmi.com/caselaws?id=40832 An exemption proviso tied to the date 1 April 1961 was held to relate to the commencement of production of cotton fabrics, not to the date on which powerlooms were acquired. The exemption was therefore withdrawn where manufacture began for the first time on or after that date, even if the looms had been acquired earlier or later, provided they were obtained from a person who was or had been a licensee of a powerloom factory. A later proviso for small powerloom units using not more than four looms in one shift had to be read harmoniously and could not override the earlier exclusion where it specifically applied. en-us Tue, 26 Aug 1980 00:00:00 +0530 Sat, 02 Aug 2014 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40832 An exemption proviso tied to the date 1 April 1961 was held to relate to the commencement of production of cotton fabrics, not to the date on which powerlooms were acquired. The exemption was therefore withdrawn where manufacture began for the first time on or after that date, even if the looms had been acquired earlier or later, provided they were obtained from a person who was or had been a licensee of a powerloom factory. A later proviso for small powerloom units using not more than four looms in one shift had to be read harmoniously and could not override the earlier exclusion where it specifically applied. Case-Laws Central Excise Tue, 26 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40832