https://www.taxtmi.com/caselaws?id=41061 Duty-paid fabrics brought back to the factory for calandering with plain rollers were treated as covered by the relevant exemption notifications, so no further duty was payable on clearance after calandering. The text rejects the narrower view that the exemption applied only where calandering was the sole process and not where the fabric had previously undergone other processes, because that limitation was not supported by the wording of the notifications. On that basis, the refund claim was maintainable and consequential benefits followed. en-us Tue, 30 Jun 1981 00:00:00 +0530 Thu, 20 May 2010 16:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41061 Duty-paid fabrics brought back to the factory for calandering with plain rollers were treated as covered by the relevant exemption notifications, so no further duty was payable on clearance after calandering. The text rejects the narrower view that the exemption applied only where calandering was the sole process and not where the fabric had previously undergone other processes, because that limitation was not supported by the wording of the notifications. On that basis, the refund claim was maintainable and consequential benefits followed. Case-Laws Central Excise Tue, 30 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41061