9911796707
TMI Blog2006 (2) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be eligible for exemption under Notification No. 297/79-C.E. in respect of fabrics which they manufactured and cleared during the period of dispute. The Notification granted exemption from payment of additional excise duty leviable under Section 3 of the Additional Duty of Excise (Goods of Special Importance) Act, 1957 in respect of man-made fabrics falling under Chapter 54 or 55 of the Schedule to the Central Excise Tariff Act, 1985 when subjected to the finishing processes specified in the Table annexed thereto. The proviso to the main part of the Notification reads as under :- Provided that no such exemption shall apply if man-made fabrics, falling under the said Chapters are subjected to any process or processes specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by M/s. Madura Coats Ltd. are subject to the process of can-drying. In the process of can-drying, fabrics are first passed through squeeze mangles and then passed through rollers in which steam is continuously passed. The water content of such fabrics gets evaporated while passing through the steam rollers. The fabrics are commercially known as can-dried fabrics. According to ld. SDR, can-drying cannot be equated to hydro-extraction . According to Shri S.S. Thakur, ld. representative of the respondent-Company, the process, which involves use of machines (squeeze mangles) for removal of water and also machines (rollers) for further drying of the fabrics, is very much a mechanical process fitting in the definition of hydro-extraction u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th rubber. Pressure is applied by compound levers and weights or springs or by means of hydraulic or compressed air cylinders. The wet fabric is passed in between the rollers. While the rollers mechanically work, the fabric gets squeezed resulting in the removal (extraction) of most of the water contained therein. The literature on page No. 77 reads as under :- The removal of water from a wet fabric by mechanical means like mangling, suction and centrifugal force (in a hydroextractor) is a much more economical form of energy. However, there is a limitation of the mechanical method which cannot reduce the moisture content of a fabric, to say lower than 60% . It appears from the above literature that water can be mechanically removed fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
