1997 (5) TMI 178

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..... Joglekar, Member (T)]. The appellants were engaged in processing of fabrics. They claimed benefit of Notification 130/82-C.E., dated 20-4-1982, as amended, which provided exemption from payment of duty where the fabrics were processed without the aid of power or steam. The appellants were using steam to heat the fixed table on which the printed fabrics were kept. The notification permitted .....

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..... ion I(c) of the subject notification reads as under : Cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics, shall be deemed to have been processed without the aid of steam . The assessees, in this case, did not pass steam over the fabric but used it by circulating it below the tables to heat the tables, which, in turn, cured the fabric. Since use of st .....

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