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2017 (2) TMI 377 - AT - Central ExciseExemption N/N. 35/95-CE. - embroidery thread - Held that: - the yarn falling under chapter 51,52,54 or 55 is exempted except sewing thread subject to condition No. 5 - Since the product is admittedly embroidery thread it is other than the sewing thread therefore it is clearly eligible for exemption notification. The circular No. 26/95 of the Commissioner Bombay also supports the claim of the appellants wherein it was clarified that even when the embroidery yarn is used on the manufactured fabrics, it was considered as used in the Embroidery fabrics, therefore the exemption N/N. 35/95-CE dt. 16.3.95 was extended to the embroidery yarn. Appeal allowed - decided in favor of appellant.
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