https://www.taxtmi.com/caselaws?id=41219 Notification No. 133/77-CE exempted woollen and acrylic spun yarn falling under Item 18B(1), but yarn spun wholly or partly out of acrylic fibre remained chargeable to duty; the term "partly" was given its ordinary meaning and was not read as "predominantly". The proviso applied only where acrylic fibre had itself suffered the prescribed duty and did not extend to mixed-fibre yarn containing only a small acrylic content. A later test report could not retrospectively alter the duty position for an earlier period and operated only prospectively. The yarn therefore remained liable to duty at Rs. 10 per kilogram. en-us Wed, 26 Nov 1980 00:00:00 +0530 Mon, 31 May 2010 13:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41219 Notification No. 133/77-CE exempted woollen and acrylic spun yarn falling under Item 18B(1), but yarn spun wholly or partly out of acrylic fibre remained chargeable to duty; the term "partly" was given its ordinary meaning and was not read as "predominantly". The proviso applied only where acrylic fibre had itself suffered the prescribed duty and did not extend to mixed-fibre yarn containing only a small acrylic content. A later test report could not retrospectively alter the duty position for an earlier period and operated only prospectively. The yarn therefore remained liable to duty at Rs. 10 per kilogram. Case-Laws Central Excise Wed, 26 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41219