9911796707
TMI Blog2017 (11) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... 00% cotton yarn. The manufacturing process of the said blankets, as explained by the appellant s authorized representative is as under: The yarn is converted into knitted pile fabrics on Raschal machines. The unprocessed knitted pile fabrics are cut/split into two parts. The unprocessed knitted pile fabrics is fixed on printing table for printing into blankets as per programme required. The unprocessed knitted pile fabrics is marked as per the size of the blanket required. Thereafter the printing of the design is made within the marking/cutting/divided lines. Then the fabrics are taken to agering machine for colour fixation. Then washed in washing machines, dried in dryer, raised on the raising machine and then polished on the polishing ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rew attention of the adjudicating authority to the fact that the said notification NO.15/02-CE stands specifically amended vide Notification No.37/02-CE dated 3.7.2002. Vide the said notification, the condition No.6 stands modified and clarified by inserting explanation as follows: (3) for the purposes of the exemption to goods specified in the Table, in column (3) against S.No.7, manufactured by a manufacturer engaged in the production of the said goods along with processing of fabrics and weaving or knitting or crocheting of fabrics within the same factory, or the condition specified in column (5) against the said S.No. is intended to be satisfied if the said goods are manufactured from textile yarns, on which the appropriate duty of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that admittedly S.No.17 of Notification NO.15/02-CE provided concessional rate of duty to the goods (except enumerated therein, which are not subject matter present appeal) subject to the fulfilment of the condition No.6. The said condition of the notification is reproduced by us and is to the effect that if the goods falling under chapter 63 are manufacture from woven textile fabrics, whether or not processed, on which the duty of excise has been paid. Such woven fabrics were coming into existence in the appellant s factory at the material time inasmuch as the starting point of material in the appellant s factory, was yarn. Admittedly, the yarn was duty paid. As the fabric coming into existent at the intermediate stage, in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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