2016 (9) TMI 837

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..... uthorities, the findings of the Assistant Commissioner indicate that he has considered treatment of fabrics with soda bleach at room temperature amounting to bleaching which is not supported by any technical or authoritative books. We also find from the records that the sample of the fabrics was sent for analysis and Deputy Chief Chemist informed the results to the Superintendent, which indicated .....

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..... 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 fabrics subjected to process of scouring or otherwise. 4. It is the case of the Revenue th .....

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..... itted 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 indicate that he has considered treatment of fabrics with soda bleach at room temperatu .....

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