https://www.taxtmi.com/caselaws?id=43422 An exemption notification using the phrase "duty of customs" was construed in line with the earlier connected judgment, and the broader reading that it extended beyond basic customs duty was rejected. The notification was also interpreted on the description "polyester fibre"; on the material considered, polyester staple fibre was treated as falling within that description because staple length was understood as a normal commercial attribute of polyester fibre, while polyester fibre waste was said to fall under a separate residual category. The writ petitions therefore failed on both contentions, and the claimed exemption was denied. en-us Wed, 03 Jul 1991 00:00:00 +0530 Fri, 18 Jun 2010 09:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43422 An exemption notification using the phrase "duty of customs" was construed in line with the earlier connected judgment, and the broader reading that it extended beyond basic customs duty was rejected. The notification was also interpreted on the description "polyester fibre"; on the material considered, polyester staple fibre was treated as falling within that description because staple length was understood as a normal commercial attribute of polyester fibre, while polyester fibre waste was said to fall under a separate residual category. The writ petitions therefore failed on both contentions, and the claimed exemption was denied. Case-Laws Customs Wed, 03 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43422