9911796707
TMI Blog2014 (8) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, calendaring, stentering, heat-setting etc. During the period from 15/5/95 to 28/2/97, they were subjecting the grey cotton fabrics and bleached cotton fabrics to the processes of padding for which in addition to using Starch, Polyvinyl acetate and Soap Stone powder, they also used Urea Formaldehyde, Tinopal, Blue Acid Violet, Copper Sulphate etc. In respect of the fabrics subjected to the process of padding, they were availing duty exemption under Notification No.40/1995-CE which exempted from the whole of the excise duty leviable thereon, the cotton fabrics subjected to the process of "padding, that is to say applying starch or fatty material on one or both sides of the fabrics". Since, the appellant in their padding process had also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals vide order dated 30/03/05 by which he dismissed the appeals. Against this order of the Commissioner (Appeals), these appeals have been filed. 3. Heard both the sides. 4. Shri L.P. Asthana, Advocate, and Ms. Tuhina Sinha, Advocate, the learned Counsels for the appellants, pleaded that just because in addition to Starch and Fatty Acid, other chemicals like Blue Acid Violet, Copper Sulphate, Urea Formaldehyde, Tinopal etc. had been used for padding, the exemption cannot be denied, that padding involves applying padding solution consisting of starch and fatty materials or other chemicals to give temporary stiffness to the fabrics, that it does not bring any permanent change in the fabrics, that the Tribunal in the case of CCE, Coimb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olyvinyl acetate, they also used Soap Stone Powder, Urea Formaldehyde, Copper Sulphate/Blue Acid Violet and Tinopal. The Blue Acid Violet, Copper Sulphate and Tinopal are used for padding of the bleached fabrics. The Department's contention is that since Notification No.40/1995-CE exempts only the padding done by applying starch or fatty materials on one or both the sides of the fabrics, use of other chemicals like Urea Formaldehyde, Tinopal, Copper Sulphate etc. would result in above exemption Notification becoming inapplicable. However, the Tribunal in the case of CCE, Coimbatore vs. Coimbatore Pioneer Mills (supra) and Amar Processors vs. CCE, Ahmedabad-I (supra) and also in the case of CCE, Coimbatore vs. SSM Processing Mills report ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
