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2017 (3) TMI 232 - AT - Central ExciseClassification of fire retardant fabrics and chenille fabrics - Chenille fabric or Cotton fabric - Notification 43/2001-CE dt. 26.06.2001 - Revenue neutrality - Held that: - Clearly, Section Note 2 (A) of the Section XI is not applicable to Tariff Heading 5801. Hence, the argument of Ld. Advocate that it should be classified as unprocessed cotton fabric on the basis of predominance of cotton in chenille fabric is untenable. In a recent judgment in the case of Star Industries Vs. Commissioner of Customs (Imports), [2015 (10) TMI 1288 - SUPREME COURT] wherein it was held It is rightly argued by the learned senior counsel for the Revenue that exemption notifications are to be construed strictly and even if there is some doubt, benefit thereof shall not enure to the assessee but would be given to the Revenue - Appeal dismissed.
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