9911796707
TMI Blog2000 (12) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the respondents are M/s. Dhan Laxmi Mills, Pali. They were engaged in the processing of man-made textile materials and other textile fabrics without the aid of power. During the course of manufacture of carbonised processed fabric the base fabric in which the polyster content was less than 70% came into existence and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as chargeable and as such fabric was exempted under Notification No. 4/97-C.E., dated 1-3-1997. Operative part of his Order is extracted below : "I have gone through the case record. The effective rates of duty have been prescribed under Notification 4/97-C.E., dated 1-3-1997. The appellants have claimed the benefit of exemption notification vide Serial No. 121(a) which exempts "Fabrics of man-ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from this, it is an accepted principle that the goods have to be assessed to duty in the form in which they exist at the time of clearances and not in the form in which they might have existed at an intermediate stage. Consequently, I do not find any legal authority for charging duty on the fibre content prevailing at the grey stage and which no longer exists at the time of actual clearances. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of this case, it could not be said that the fabric with cotton content was the raw material or the component part for the finished carbonised fabrics. As we consider that it was a continuous process and the fabric with cotton content was fully captively consumed and not cleared for outside consumption, a correct view has been taken by the Appellate Authority and we do not consider that any int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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