2000 (5) TMI 291

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..... nt. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 9.54 lakhs. The duty has been demanded on the ground that pleating of fabrics undertaken by the applicant is a process of manufacture within the meaning of note to chapter 54 of the Tariff. 2. The representative of the applicant contends that during June, 1995 for which duty had been de .....

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..... oning removes the pleating. This seems to suggest the process by the applicant is temporary and hence not manufacture, although the opinion is not entirely free from inconsistencies. The earlier Trade notice which was in force in June, 1995 also prima facie favours the applicant. In these circumstances we consider it appropriate to ask the applicant to deposit Rs. 1 lakh towards the duty demanded .....

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