ORDER We have read the order of the Tribunal. We have also seen Notification No. 26 of 1975 dated 1-3-1975. It was sought to be argued that logically a textured yarn spun out of synthetic staple fibres will be automatically exempted. We are of the view that the notification is confined only to Item No. 18-I of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944). We are also of the view that since Item No. 18-Il was not specifically mentioned in the notification, the intention of the Government was to exclude Item No. 18-Il out of the ambit of the notification. In that view of the matter, the appeal fails and is dismissed.