2002 (9) TMI 108

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..... ls), Bombay, affirming the order of the Assistant Collector holding that the respondent is entitled to the benefit of Notification No. 109/1986-C.E., dated 27th February, 1986, as amended by Notification No. 3/1988-C.E., dated 19th January, 1988 (for short, 'the Notification'). 2.The question that arises for consideration is : whether the respondent is covered by the proviso inserted in the notification ? 3.The respondent-assessee manufactures high fur fabrics by sliver knitting process. In Classification List No. 1/1987, dated 10th March, 1987 filed by the respondent, the product was classified under Heading 60.01 and benefit of the said notification was claimed attracting 'nil' rate of duty. There is no dispute that the respondent was e .....

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..... means fabrics specified in Chapter 51, 52, 53, 54 or 55 which corresponds to knitted or crocheted fabrics with reference to the processes carried out thereon, or the value of the fabric per square meter or the textile material contained therein. This2. notification shall come into force on the 28th day of February, 1986." 5.The notification discloses that the benefit available to sliver pile fabrics falling under Heading 58.01 or 60.01 of the Schedule to the Central Excise Tariff Act, 1985 is lost if the product is 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. 6.A careful reading of the proviso to .....

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..... . On appeal, the Collector (Appeals), having inspected the manufacturing process in the factory of the respondent, affirmed the view of the Assistant Collector that stentering process was being resorted to by the respondent. However, on further appeal by the respondent, the Tribunal, after referring to the expert opinion and the dictionary meaning of the words "stentering" and "tentering" held that no process of stentering/tentering is being carried out. 9.Even accepting the Tribunal's finding that the process does not strictly amount to stentering, it cannot be disputed that the process adopted by the respondent is analogous to stentering, as admittedly, the respondent is drying the fabric by passing through the hot air stenter. 10.In th .....

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