2001 (1) TMI 277 - AT - Central Excise

Summary

The appeal by M/s Rajasthan State Handloom Development Corporation Ltd. against a duty demand of Rs. 1,42,512 was rejected by the Appellate Tribunal CEGAT, New Delhi. The dispute was regarding processed fabrics cleared without duty payment, claimed as handloom fabrics but found to be powerloom fabrics. Investigation showed the fabrics were manufactured on powerlooms, not handlooms. The tribunal confirmed the duty demand as the appellants wrongly claimed an exemption they were not entitled to.