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2009 (2) TMI 208 - CESTAT, MUMBAICotton fabrics - Notification No. 8/96-C.E., dated 23-7-96 - The appellants have sought the benefit of Sr. No. 52.7 of the Notification which grants exemption to woven fabrics of cotton. On the other hand, revenue’s contention is that the appellants would be covered by Sr. No. 52.15 of the said Notification which is in respect of woven fabrics of cotton when subjected to any one or more of the specified processes – held that - The appellant’s contention that calendering does not amount to manufacture, is irrelevant as it is the duty liability of fabrics which have been subjected to the process of calendering, which is the subject mater of the present dispute. Sr. No. 52.7 covers cotton fabrics simpliciter and grants ‘NIL’ rate of duty without any condition attached to the same – assessee not entitled for benefit of exemption notification
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