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TMI Blog2011 (3) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) has interpreted the said entry of the notification in favour of the other assessees similarly situate - Prima facie stage, appellants are entitled to unconditional stay. - E/1053-1054/2010 - S/302-303/2011-WZB/AHD - Dated:- 14-3-2011 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri K.I. Vyas, Advocate, for the Appellant. Shri J.S. Negi, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ryer (iv) Drum dryer (vi) Rapid dryer. 3. The appellate authority has not accepted the appellant s stand that the said entry takes into its ambit the two categories of machines i.e. Relax Drum Washer Machine and Conveyor Drum Machine. The Conveyor Drum Machine has been further classified in six categories like drying range, Float dryer, Loop dryer, Drum dryer, Jet dryer Rapid dryer etc. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Association, it is seen that the impugned machinery Relax Rotary Drum Machine/Relax Drum Machine is processing machinery used for imparting dani/grainy effect on fabrics made out of highly twisted polyester fabrics. The special effect is achieved by bearing polyester filament fabrics in aqueous medium at high temperature and pressure resulting into extreme shrinkages. Therefore, it cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only six sub-types of dryers mentioned at (i) to (vi), it would have been be preceded by namely. Relax Drum conveyor is a meaningless term as conveyor by definition is a machine which conveys (transport). Reading Relax Drum as Relax Drum Conveyor is not proper. Thus we are left with only one option that Relax Drum is read as Relax Drum Machine entitled to exemption under the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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