1997 (5) TMI 198 - AT - Central Excise

Summary

The appeal considered whether chindies of cotton fabrics are exempt from handloom cess. The Tribunal held that chindies of cotton fabrics are not liable to handloom cess based on the wording of the notification exempting all varieties of cloth except those falling under Medium-A or Medium-B. The Board clarified that fabrics exempt from basic excise duty are also exempt from handloom cess. The appeal filed by the department was dismissed, and the Collector's decision was upheld.