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2010 (5) TMI 257 - HC - Central ExciseCess- Textile cess- Petitioners are companies engaged in the processing of man-made fabric and ploy vinyl fabric falling under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985. By these petitions they challenge the notices of demand of cess under the Textile Committee Act 1963 (TCA) and the Textile Committee Cess Rules 1975 (TCCR) made by the Textiles Committee, Ministry of Textiles, Government of India. Each of the petitioners also challenges the orders passed by the Textile Committee Cess Appellate Tribunal ('Tribunal') dismissing each of their appeals and confirming the demand of cess. Held that- Process of dyeing, printing, and bleaching bring about change to grey clothe and amounts to manufacture. Impugned order affirming demand of textile cess, sustainable. Writ petition dismissed.
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