1988 (6) TMI 268

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..... - The respondents herein were engaged in processing man-made fabrics falling under Tariff Item 22 of Central Excise Tariff on power operated machines without obtaining Central Excise licence. The processes carried on by them were dyeing and drying. The Assistant Collector of Central Excise imposed on them a penalty of Rs. 5,000/- under Rule 173-Q and also confiscated the seized goods for contra .....

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..... , learned J.D.R. for the appellant on merit of the case. Tariff Item 22(1) (b) of the Central Excise Tariff covers man-made fabrics, subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease resistant processing or any other process or any two or more of these processes . According to this Tariff description, man-made fabrics subjected to one proces .....

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