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TMI Blog2009 (2) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ndering, which is the subject mater of the present dispute. Sr. No. 52.7 covers cotton fabrics simpliciter and grants ‘NIL’ rate of duty without any condition attached to the same – assessee not entitled for benefit of exemption notification - E/2779-2781/2003-MUM - A/85-87/2009-WZB/C-II/(EB), - Dated:- 20-2-2009 - Ms. Archana Wadhwa, Member (J) and Shri K.K. Agarwal, Member (T) REPRESENTED BY : Shri R.J. Parakh, Advocate, for the Appellant. Shri K. Lal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the three appeals are being disposed off by a common order as the issue involved is identical. We have heard Shri R.J. Parakh, Advocate and Shri K. Lal, SDR. 2. The appellants are engaged in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanellete raising; (3) Stentering; (4) Damping on grey and bleached sorts; (5) Back filling on grey and bleached sorts; (6) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (7) … … (12) … Explanation I. For the purposes of the woven fabrics of cotton, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. Explanation II- …. NIL Specified in item No. (17) of conditions below. The appellants fairly agree that they do not satisfy condition No. 17 as appearing against Sr. No. 52.15 and as such their claim under the said serial number is not to be allowed. However, it is their c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention that calendering does not amount to manufacture, is irrelevant as it is the duty liability of fabrics which have been subjected to the process of calendering, which is the subject mater of the present dispute. Sr. No. 52.7 covers cotton fabrics simpliciter and grants 'NIL' rate of duty without any condition attached to the same. If such cotton fabrics are subjected to process of calendering, the same would get shifted from Sr. No. 52.7 to Sr. No. 52.15 and would attract 'NIL' rate subject to satisfaction of condition. As such the calenderred cotton fabrics would get covered by Sr. No. 52.15, irrespective of the fact of calendering amounting to manufacture or not. It is also further noted that while specifying the calendering as one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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