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2002 (9) TMI 108 - SC - Central ExciseWhether the respondent is covered by the proviso inserted in the notification No. 109/1986-C.E., dated 27th February, 1986, as amended by Notification No. 3/1988-C.E., dated 19th January, 1988 ? Held that:- Even accepting the Tribunal's finding that the process does not strictly amount to stentering, it cannot be disputed that the process adopted by the respondent is analogous to stentering, as admittedly, the respondent is drying the fabric by passing through the hot air stenter. In this view of the matter, the proviso clearly applies and the respondent, therefore, is not entitled to the benefit of the notification. The order under appeal is set aside.
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