1997 (8) TMI 264

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..... ication No. 253/82-C.E. exempts cotton fabrics from duty when subjected to the processes listed in the Table annexed thereto. The process listed at Serial No. 9 reads as under : Curing or heat setting . 2. The assessees were availing of the benefit of this notification where process undertaken was that sodium silicate padding for fixation of ramazol groups of dyes used by them for printing of .....

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..... rder. 4. The respondents were not present. 5. We have carefully considered the submissions made before us. Curing is, as per Fairchild s Dictionary of Textiles, a process whereby fabrics are baked to impart properties, such as, crease-retention, water repellency, wrinkle resistance, dimensional stability and durable press in the case of synthetic fabrics alone. This definition, therefore, is n .....

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