Exemption for storage services of raw vegetable fibres questioned for baled or ginned cotton prior to regulatory amendment. The question is whether storage or warehousing services for cotton in baled or ginned form were covered by the exemption for storage and warehousing of raw vegetable fibres such as cotton under the pre amendment notification. The pre amendment list explicitly included raw vegetable fibres such as cotton; the clarification considers whether processed forms of cotton (baled or ginned) remained within that exemption prior to the subsequent amendment to the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for storage services of raw vegetable fibres questioned for baled or ginned cotton prior to regulatory amendment.
The question is whether storage or warehousing services for cotton in baled or ginned form were covered by the exemption for storage and warehousing of raw vegetable fibres such as cotton under the pre amendment notification. The pre amendment list explicitly included raw vegetable fibres such as cotton; the clarification considers whether processed forms of cotton (baled or ginned) remained within that exemption prior to the subsequent amendment to the notification.
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