https://www.taxtmi.com/caselaws?id=44006 Blended spun yarn composed of polypropylene and viscose was held not to qualify for exemption under Notification No. 332/77-C.E. even though it fell under Item 18E as non-cellulosic spun yarn. The Court applied strict construction of exemption notifications and held that the notification was confined to polypropylene spun yarn alone; predominant polypropylene content did not make a blended yarn eligible. The classification explanation on equality of fibres did not assist the assessee, and there was no proof of commercial parlance treating the product as polypropylene spun yarn. The ratio is that a product must squarely satisfy the exempted description before exemption can be claimed. en-us Tue, 09 May 1995 00:00:00 +0530 Wed, 15 Oct 2025 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44006 Blended spun yarn composed of polypropylene and viscose was held not to qualify for exemption under Notification No. 332/77-C.E. even though it fell under Item 18E as non-cellulosic spun yarn. The Court applied strict construction of exemption notifications and held that the notification was confined to polypropylene spun yarn alone; predominant polypropylene content did not make a blended yarn eligible. The classification explanation on equality of fibres did not assist the assessee, and there was no proof of commercial parlance treating the product as polypropylene spun yarn. The ratio is that a product must squarely satisfy the exempted description before exemption can be claimed. Case-Laws Central Excise Tue, 09 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44006