Central Excise - Processing of Fabrics - Padding with milky white paste known as Taffinol Anu - Whether eligible for exemption under Notification No. 253/82, as amended - Central Excise - 16/CE/89-CX.1

Central Excise - Processing of Fabrics - Padding with milky white paste known as Taffinol Anu - Whether eligible for exemption under Notification No. 253/82, as amended Circular No. 16/CE/89-CX.1 Dated 24-10-1989 [From F. No. 52/10/89-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Processing of Fabrics - Padding with milky white paste known as Taffinol Anu - Whether eligible for exemption under Notification No. 253/82, as amended. A doubt has been raised whether padding of fabrics with a milky white paste known in the market under the brand name Taffinol Anu, is covered under the exemption Notification No. 253/82-CE in so far as it relates to padding with natural starch. 2. The Chief Chemist, Central Revenue Control Laboratory has in formed that the sample of Taffinol Anu is in the form of milky white paste. It is an aqueous emulsion consisting essentially of surface active agent, fatty acid and wax. It is free from starch. It may be noted that padding only with natural starch is exempted under Notification No. 253/82-CE and not otherwise. Taffinol Anu is thus reportedly free from starch. Therefore padding with Taffinol Anu alone, without starch would not be eligible for exemption under the said notification. 3. It is reported that fabrics are subjected to padding with Taffinol alone in some Collectorates. 4. In view of the above Collectors are requested to take necessary action to ensure that unintended benefit is not availed by fabric processors as above. Results of action taken may be reported.