2016 (9) TMI 837

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..... r appellant Shri V.K. Shastri, Assistant Commissioner (AR), for respondent ORDER Per M. V. Ravindran These two appeals are directed against order-in-appeal No. BR(2675 to 2676)57 to 58/MI/2005 dated 28.2.2005. 2. Heard both sides and perused the records. 3. The issue involved in these cases is whether exemption under Notification No. 253/82-CE dated 8.11.2002 is deniable to cotton grey fabri .....

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..... and caustic soda. By this process, the natural oil in the cotton and oil stains spitted during the process of weaving of the fabrics is removed. This, according to the appellant, is not a bleaching process, as for bleaching purpose, chemicals like chlorine and hydrogen peroxide are widely used. On perusal of the orders of both the lower authorities, the findings of the Assistant Commissioner indic .....

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