Notification No. 14/2004-S.T. Exemption Denied for Garments, Mosquito Nets, and Tents; Not Classified as Textiles.

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....Benefit of Notification No. 14/2004-S.T. - garments, mosquito nets and tents etc. by no stretch of imagination can be called textiles. Indeed they are clearly articles of textiles and apparels. They have separate classification under the Central Excise Tariff - Benefit of exemption denied - AT....