1981 (3) TMI 247 - CGOVT - Central Excise

Summary

The judgment by the Central Government of India in 1981 clarified conditions for exemption notifications related to wool content in goods known as shoddy. The minimum wool content should be 80% before 16-3-1972 and 60% after. Virgin wool should not exceed 5%, soft wool waste should not exceed 15%, and at least 50% of the wool must be obtained by garnetting or pulling. All four conditions must be met for exemption. The Order-in-Appeal was set aside, and goods will be assessed based on these conditions for duty determination.