9911796707
TMI Blog1996 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : G.R. Sharma, Member (T)]. The short point for determination in the present appeal is whether handloom cess shall be leviable on processed fabrics when cess has already been paid on grey fabrics. 2. The facts of the case in brief are that the respondents herein are engaged in processing of grey fabrics. Grey fabrics are received by the respondents and after dyeing they are se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics are classifiable under sub-heading 52.05 and processed fabrics are classifiable under 52.06, therefore, cess shall be payable on both types of fabrics. 3. Shri A.K. Agarwal, learned SDR submitted that the respondents herein in any case manufacture cloth and since under Section 3 of the Khadi and other Handloom Industries Development (Additional Excise Duties on Cloth) Act, 1953, cess is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there shall be levied and collected cess duty on cloth manufactured on or after the appointed day. The point for consideration, therefore, is whether in terms of Khadi and other Handloom Industries Development (Additional Excise Duties on Cloth) Act, the dyer of the fabrics is a manufacturer or not. This point becomes important in view of the fact that the term used for levy and collection of cess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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