1999 (5) TMI 230

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. [Order per : J.H. Joglekar, Member (T)]. The assessees manufactured Narrow Knitted-Fabrics of Man-Made Textile Material (Elastic Tapes). The benefit of Notification No. 109/86 was claimed by the assessees. The Assistant Collector observed that since the assessees were carrying out a process of tension regulation, on sharp type R-320 EM Machine, the benefit of the notificati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have heard Shri K.C. Agarwal for the Revenue and Shri D.B. Shroff the ld. Advocate for the Respondents. 3. The second ground for appeal is that the notification speaks of fabrics whereas the elastic tapes are not called fabrics in trade parlance. Shri Agarwal chose not to comment on this ground but we find that the show cause notice itself proceeds on the assumption that the goods fall unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llector s finding that the process in the case was merely of rolling which did not result in any change in the structure of the fabric has not been contested in the appeal memorandum. We therefore endorse the view of the Collector that the process undertaken on the fabric did not amount to a process which would render the benefit of the notification as not available. 5. On this observation we up .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X