TMI Blog2008 (7) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Kang (Vice-President)]. Heard both sides. Revenue filed this appeal against the impugned order, whereby benefit of Notification No. 21/2002-Cus. was allowed in respect of the shrinking range imported by the respondent. Notification provided concessional rate of duty in respect of pre-shrinking range for flat and knitted goods. Adjudicating Authority denied the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine should be for pre-shrinking and pre-shrinking process is applied to fabric which is further used in the manufacture of made up articles. In the present case, the respondents are clearing denim, as such, therefore, are not entitled for the benefit of the notification. 3. Contention of respondent is that as per Fairchild s dictionary of Textiles (sixth edition), the term Pre-shrinking pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for use on knitted fabric and the notification provides concessional rate of duty to shrinking range for flat knitted goods. We find that as per the notification, the pre-shrinking range for flat and knitted goods is entitled for concessional rate of duty. The present machine in question is used for pre-shrinking of flat goods. As the concessional rate of duty is available to both type of mach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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