1987 (4) TMI 323

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aghavachari, Member (T)]. - Since the issue involved in both these appeals is common they were heard together. 2. The issue is whether cotton chindies during the relevant period were liable for payment of handloom cess or whether they were exempt from the same by virtue of Notification 4/24/73-TEX - i, dated 4-8-1973 and 15012/4/72 TEX - iv, dated 14-2-1975. In both matters the Assistant Col .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ollector of Central Excise, Madras v. Kothari (Madras) Ltd. (Excise Appeal No. 1432 of81-D) under Order No. 215/1987-D dated 4-3-1987 that no handloom cess was payable on the cotton chindies also and that the exemption was not restricted to chindies of man-made fibres only. The ratio of the said decision applies to the period in issue in the present two appeals also. In view of the said decision S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X