https://www.taxtmi.com/caselaws?id=41046 Notification No. 87/76-C.E. was construed to exempt yarn spun wholly out of glass fibre, and the expression "glass fibre" was read broadly to include continuous glass filaments as well as staple fibre. On that interpretation, the process of spinning applied equally to yarn made from glass filaments, and the exemption was denied only where glass strand was blended with polyester, nylon or other fibres. Yarn made wholly from glass filaments therefore satisfied the notification condition and qualified for exemption from CV duty. en-us Fri, 24 Jul 1981 00:00:00 +0530 Thu, 20 May 2010 13:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41046 Notification No. 87/76-C.E. was construed to exempt yarn spun wholly out of glass fibre, and the expression "glass fibre" was read broadly to include continuous glass filaments as well as staple fibre. On that interpretation, the process of spinning applied equally to yarn made from glass filaments, and the exemption was denied only where glass strand was blended with polyester, nylon or other fibres. Yarn made wholly from glass filaments therefore satisfied the notification condition and qualified for exemption from CV duty. Case-Laws Central Excise Fri, 24 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41046