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M/s Priya Dyers and others Versus Commissioners of Central Excise, Customs and Service Tax-Rajkot

2015 (10) TMI 2074 - CESTAT AHMEDABAD

Manufacture - Marketability - process of colour fixation by applying Sodium Silicate - cotton fabric - Denial of exemption claim - Notification No 6/2000-CE dtd 1.3.2000 - held that:- Authorised Representative submitted that the process would not mere colour fixation and it would be dyeing of the fabric. But, the certificate issued by the ATIRA, would supported the case of appellant. We have also noticed that the appellant disputed marketability of the product. The Learned Authorised Representat .....

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ated:- 8-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri P V Seth, Advocate For the Respondent : Ms Bharati Chauhan, Authorised Representative, Shri J Nagori, Authorised Representative ORDER Per : Mr. P.K.Das; The appellant was engaged in the processing of dyeing of woven fabrics with the aid of power. A show Cause Notice dtd 22.3.2003 was issued proposing demand of duty as the appellant was engaged in dying various types of cotton fabri .....

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ed without the aid of power or steam Explanation: For the purpose of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely: (a) Lifting to overhead tanks or emptying in underground tanks or handling of chemical such as acids, chlorine, caustic sods, (b) By mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc, by stirrer, or (c) Colour fix .....

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ketable and therefore, it is not excisable. They have filed Miscellaneous application for additional evidence. 4. On the Other hand, the Learned Authorised Representative submits that the certificate issued by the ATIRA would strengthen the Dept s case. He further submits that the Miscellaneous application filed by the applicant for additional evidence should not be entertained at this stage. In addition to that the Learned Authorised Representative placed the copy of the letter dtd 20.1.2015 ad .....

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ason for remand the matter. He relied upon the decision of Hon ble Supreme Court in case of M/s Sanghvi Reconditioners Pvt Ltd Vs UOI [2010.251. ELT.3 (SC)] and M/s Jain Exports Pvt Ltd vs UOI [1993.66.ELT.537(SC)]. 5. On the other hand, the Learned Advocate relied upon the following decisions on marketability, as under : a) Commissioner of Income Tax Vs M/s Mitesh Impex - 2014.TIOL.480.HC.AHM.IT, and b) Sonam Clock Pvt Ltd Vs CCE, Rajkot - 2012.278.ELT.263 (Tri. Ahmd.) 6. We find that the dispu .....

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