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TMI Blog2003 (9) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... D.N. Chaudhary, JDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. - M/s. Gopi Krishna Processors Pvt. Ltd. the appellants, have two units namely Unit I and Unit II where they are engaged in the manufacture and processing of fabrics falling under Chapters 54, 55 and 60 of the Central Excise Tariff Act, 1985. The units have installed a hot air stenter machine. The Stenter at un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in their factory, which inter alia included - (i) the number of chambers, length of each chamber, (ii) outer width of the chamber, (iii) total value of fabrics cleared during the year 1998-99, (iv) total quantity of fabrics cleared during 1998-99 and (v) average value of the fabrics cleared. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation, it should aid in the process of heat setting or drying of the fabrics. The rollers enable the fabric to move below the stenter chain, up to the end of the last chamber, and come back to the feeding end, before the fabric enters the main stenter chain. The fabric merely travels below the stenter chain and has no guide rollers or chain, or any other contrivance to carry or guide the fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. E/361/03/NB/A [2003 (162) E.L.T. 999 (Tri. - Del.)]. 9. We have examined the facts of the case and the Tribunal's order in the case of Brahamputra Processors. The facts in this case are identical to those in the case of M/s. Brahamputra Processors. In the said order the Tribunal had held that the arrangement of passage of fabrics below the stenter chain as described above does not amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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