1998 (10) TMI 112

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..... the Respondent. [Order per : P.C. Jain, Member (T)]. Heard both sides. Short question involved in these two matters is whether the processing of calendered cotton fabrics undertaken by the appellants further with the help of Zero Zero Machine (without the stenter attachment) shall bring the product in the net of excise duty or not. It is the case of the Revenue that the said processing .....

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..... (63) E.L.T. 580 (Tribunal)]. It has been held by the Bench in that case that the finishing undertaken by Zero Zero Machines does not amount to shrink-proofing. Further the Technical Member Shri K.S. Venkataramani (as he was then) in that Bench has noticed the amendment made to Notification No. 253/82 by Notification No. 213/88 by adding an Explanation to the effect that the finishing undertaken wi .....

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..... o Zero Machine being a processing with the aid of power and not an exempted process in terms of Notification 253/82 the goods would be liable to duty. 4. We have carefully considered the pleas advanced from both sides. We agree with the ld. Advocate Shri K.K. Anand that the matters are fully covered by the Tribunal s judgment dated 29-10-1992 mentioned supra. The point raised by the ld. JDR has .....

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