https://www.taxtmi.com/caselaws?id=47245 Notification No. 82/88-C.E. was construed as granting exemption to textile fabrics impregnated, coated, covered or laminated with plastics when the goods were described in Column 3, and the reference in Column 4 to Chapters 52, 54 or 55 was treated as relevant only for fixing the rate of duty. The expression "base fabrics of cotton" was not limited by any chapter heading, so eligibility depended on the notification's plain language rather than the classification of the base fabric. The assessee was found to have discharged the burden of proving entitlement to exemption, and the benefit was extended to cotton-based fabrics even if the base fabric fell under a different chapter. en-us Wed, 02 Mar 2005 00:00:00 +0530 Mon, 16 Jun 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47245 Notification No. 82/88-C.E. was construed as granting exemption to textile fabrics impregnated, coated, covered or laminated with plastics when the goods were described in Column 3, and the reference in Column 4 to Chapters 52, 54 or 55 was treated as relevant only for fixing the rate of duty. The expression "base fabrics of cotton" was not limited by any chapter heading, so eligibility depended on the notification's plain language rather than the classification of the base fabric. The assessee was found to have discharged the burden of proving entitlement to exemption, and the benefit was extended to cotton-based fabrics even if the base fabric fell under a different chapter. Case-Laws Central Excise Wed, 02 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47245