2001 (2) TMI 627

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..... Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Kalpana Thread is whether the benefit of Notification 46/86 as amended and from 16-3-1995 the benefit of Notification 35/95 is available to them in respect of sewing thread which has been wound on cones. 2. Shri J. Shankarraman, learned Advocate, submitted that Notification 46/86 as amended provid .....

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..... in the notification. 3. Ld. DR Shri S. Kannan opposes these arguments by submitting that benefit of notification will be available only if the yarn is meant for weaving of fabrics. 4. We have considered the submissions of both sides. A perusal of both the notifications involved in the present appeal does not reveal any condition that the yarn after winding must be fit for weaving of fa .....

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