Court Upholds Exemption for Assessee's Claim on Tubular Hose Cloth, Overrules Board's Order as Incorrect.

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....Classification - dumping hose cloth was in no way different from the cloth used for banians and it was only tubular in shape and therefore, held that the Assistant Commissioner rightly exempted the assessee's claim and the Board's order to the contrary cannot be sustained as correct. - HC....