1997 (8) TMI 264 - AT - Central Excise

Summary

The judgment discusses the interpretation of Notification No. 253/82-C.E. regarding the exemption of cotton fabrics from duty when subjected to specific processes. The issue was whether sodium silicate padding for fixing dyes on fabrics constituted a curing process. The Collector (Appeals) held that it was akin to curing, and the Tribunal upheld this decision, dismissing the appeal filed by the Revenue.