TMI Blog2002 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... atter, the proviso clearly applies and the respondent, therefore, is not entitled to the benefit of the notification. The order under appeal is set aside. - 685 of 1995 - - - Dated:- 24-9-2002 - Syed Shah Mohammed Quadri and Y.K. Sabharwal, JJ. [Order]. - This appeal is filed by the Collector of Central Excise, Bombay against the Order No. E/254/94-D, of the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. E/4217/90-D, dated 29th April, 1994. By the impugned order, the Customs, Excise and Gold (Control) Appellate Tribunal (for short, 'the Tribunal') set aside the order of the Collector (Appeals), Bombay, affirming the order of the Assistant Collector holding that the respondent is entitled to the benefit of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the corresponding woven fabrics falling under Chapter 51, 52, 53, 54 or 55 of the said Schedule, read with any notification for the time being in force. Provided that nothing contained in this notification, shall apply to knitted or crocheted fabrics of man-made textile materials falling under sub-heading No. 6001.12 of the said Schedule and subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease resistant processing or any other process or any two or more of these processes. Explanation .- For the purpose of this notification, the expression, 'corresponding woven fabrics' means fabrics specified in Chapter 51, 52, 53, 54 or 55 which corresponds to knitted or crocheted fabrics with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning of the proviso and, consequently, the benefit of the notification cannot be availed by the respondent. 7.In the reply to the show cause notice issued by the Assistant Collector, Central Excise, Panvel Division, the respondent stated, "the acrylic emulsion is water based and hence the fabric has to be dried. For this purpose, it is passed through hot air stenter." The respondent sought to explain this with reference to the certificates given by the manufacturer of the machine to say that the process does not amount to stentering. 8.The Assistant Collector found that the respondent was using the process of stentering. On appeal, the Collector (Appeals), having inspected the manufacturing process in the factory of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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