2000 (5) TMI 291 - AT - Central Excise

Summary

The case involves a request for waiver of duty amounting to Rs. 9.54 lakhs on the grounds that pleating of fabrics does not constitute manufacturing. A trade notice in force during the relevant period supported the applicant's position. An opinion from SASMIRA suggested that pleating may not be permanent. The tribunal directed the applicant to deposit Rs. 1 lakh within two months, after which the duty waiver was granted.