1997 (4) TMI 181

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .S. Negi, SDR, for the Appellant. Shri K.C. Sharma, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The respondent assessee manufactured Empire tape bias cut. The input was hand-bleached cotton fabric. The fabrics were cut manually in a particular shape. The pieces were joined together by gumming at the edges. The joined fabrics were then socked in chemical compound. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. Counsel appeared for the respondents. 3. We have carefully perused the lower orders and heard the submissions made by both sides. 4. From the order of the Assistant Collector, it appears that subsequent to the receipt of hand-bleached cotton fabrics from outside, certain processes are undertaken by the assessees attracting levy of duty under Heading 19(1)(b). The logic of the Assist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X