2009 (2) TMI 208

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..... appeals relates to the interpretation of Notification No. 8/96-C.E., dated 23-7-96 as amended from time to time. The appellants have sought the benefit of Sr. No. 52.7 of the Notification which grants exemption to woven fabrics of cotton. On the other hand, revenue's contention is that the appellants would be covered by Sr. No. 52.15 of the said Notification which is in respect of woven fabrics of cotton when subjected to any one or more of the specified processes. In as much as the appellants are undertaking the process of calendering the woven fabrics (with plain rollers) they would be appropriately covered under Sr. No. 52.15 of the Notification. However, the benefit of the said serial number stands denied to the appellants in as much as .....

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..... cable to only those woven fabrics of cotton where calendering is undertaken. In as much as in their case they undertake calendering with plain rollers, which process has been held as not meaning to manufacture, they would fall under Sr. No. 52.7 of the Notification which grants exemption to woven fabrics of cotton. It is their contention that even after calendering of the fabrics with plain rollers, fabrics remain woven fabrics of cotton only, thus covered by the said serial number. On the other hand, it is the revenue's stand that since woven fabrics of cotton have been further subjected to a specific process in terms of Sr. No. 52.15, the appellants would fall under the said serial number and in as much as the condition attached to the sa .....

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..... ooved rollers stands ousted by specific mention, thus leaving only the other processes of calendering with plain rollers to be covered by the said serial number. If the appellants contention that even though they have undertaken the process of calendering, such fabrics cannot be covered by Sr. No. 52.15 is accepted, the same would render the said serial number (as regards calendering is concerned), otiose and meaning less. The fact that the calendering process mentioned against the said serial number excludes calendering with grooved rollers only, means that the calendering with plain rollers is included. Ld. advocate has also drawn our attention to explanation appearing below Sr. No. 52.15, which is to the effect that - "For the purposes o .....

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