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1977 (4) TMI 37 - SC - Central ExciseWhether the felts manufactured by the respondents are "woollen fabrics" within the meaning of Entry 21 in the First Schedule to the Act? Held that:- No one could possibly be in any doubt in respect of these items if the term was so pervasive, and there was no reason for singling out these specific objects. On the contrary, the mention of these items suggests that the word `Fabrics' in Entry 21 has been used to mean woven material in which sense it is popularly understood, and blankets, rugs and shawls etc., have been specifically included in the entry out of abundant caution of indicate that "woollen fabrics" in Entry 21 means not only woollen garments but also woollen material used as covering or for similar other purposes. We therefore find no reason to take a view different from that taken by the High Court holding that the respondent's products were not "woollen fabrics" - appeal dismissed.
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