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TMI Blog1997 (5) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. The short point to be considered in this appeal is whether chindies of cotton fabrics are exempt from handloom cess in terms of first proviso to Notification 115(E), dated 1-3-1975. The Assistant Collector held that handloom cess is payable on these items. On the other hand, the Collector (Appeals) observed that item, in question, is exempt in terms of aforesaid notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other hand, Sh. Mohideen, ld. DR contended whether item, in question, falls under Medium-A or Medium-B was not an issue before the authorities below and there was no finding on this issue. 5. We have carefully considered the submissions. We find that the Tribunal, without noticing the earlier decisions referred to above, has come to the same conclusion that chindies of cotton fabrics are not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ministrative Ministry. The office of the Development Commissioner, Deptt. of Textiles in the Ministry of Commerce, has clarified that the fabrics which are exempt from the levy of basic excise duty also attract exemption from the levy of handloom cess and, therefore, the handloom cess need not be collected in such cases. In the presesnt case, no evidence has been placed on record by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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