1981 (3) TMI 247

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....cords of the case including the submissions made by the petitioners in the revision application and those urged at the time of hearing. 2. The notifications issued laid down three conditions : firstly, it is stipulated that the minimum wool content should be not less than 80 per cent in the notification operative upto 16-3-1972 and 60 per cent in the notification operative from 17-3-1972. ....

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....Board's advice which indicate that the maximum soft wool waste which may be permitted would be 15 per cent. 4. Having regard to the notifications and the trade notices issued, Government direct that the benefit of the exemption notifications may be given where in respect of a particular batch all the four conditions are individually satisfied. In other words, it should be ensured that (i) ....