https://www.taxtmi.com/caselaws?id=46525 An exemption notification must be construed strictly according to its terms: where it covered terry towelling but did not extend to terry-towelling fabric, the fabric was not exempt and remained dutiable under Heading 5802.12 for the notification period. Duty already paid on towels was to be adjusted against the fabric liability, with any excess refundable and any shortfall recoverable. The clarification was confined to the period of the notification, and exemption could not be enlarged to a goods category not expressly covered. en-us Wed, 05 Mar 2003 00:00:00 +0530 Thu, 22 Jul 2010 13:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46525 An exemption notification must be construed strictly according to its terms: where it covered terry towelling but did not extend to terry-towelling fabric, the fabric was not exempt and remained dutiable under Heading 5802.12 for the notification period. Duty already paid on towels was to be adjusted against the fabric liability, with any excess refundable and any shortfall recoverable. The clarification was confined to the period of the notification, and exemption could not be enlarged to a goods category not expressly covered. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46525