2000 (10) TMI 510

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..... to 28-2-1995. The plush fabrics at all times were classified under Chapter Heading 58. In the first part the heading attracted was Heading 58.01. This classification was not contested by the Revenue. The assessees had claimed benefit of Notification No. 109/86 dated 27-2-1986 in terms of this Notification the rate of duty attracted by such fabrics was as applicable to corresponding woven fabrics falling under particular chapters listed thereunder. The assessees claimed that such corresponding woven fabrics were described under sub-heading 5507. The Revenue disputed this and held that the corresponding woven fabrics goods fall under Chapter Heading 5508. 3. With effect from 1-3-95 the Tariff Entries of Chapter 58 underwent a change. The .....

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..... fibres (excluding fabrics covered under heading Nos. 55.11 and 55.12) : - 20% 20% (a) Woven on looms other than handlooms, and (b) subjected to the process of bleaching, dying, printing, shrink-proofing, tentering, heat-setting, crease resistant processing or any other process or any two or more of these processes with the aid of power of steam. 58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 58.02 or 58.06 Of man-made fibres : - 5801.31 -- Not Subjected to any process 10% Nil 5801.32 -- Subjected to the process of bleaching dyeing, printing, .....

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..... ) E.L.T. 857]. In the last cited judgments the process undertaken was of that of back coating where the knitted fabrics were coated with a compound and were subsequently passed through a hot air chamber in order to evaporate the water from the emulsion used for coating. The Tribunal held that this would not amount to tentering and therefore the process undertaken by the assessees could not be termed as any other process . 8. In the present case Shri Prakash Shah has consistently maintained that whereas stentering is a process of drying, ensuring that the width of the fabrics being dried is retained, in the present case the machine does not undertake drying and that hooks are attached to stretch the cloth widthwise only to ensure that the .....

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