1979 (11) TMI 109

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..... cords and tapes will fall within the definition of `Cotton fabrics'. The learned Judge relied on an earlier judgment of this court in the Government of Madras v. Madurai Braided Cord and Tape Producers Co-operative Industrial Society, 22 S.T.C. 470 for coming to the conclusion that the braided cord will fall within the definition of `cotton fabrics' as defined in the Central Excises and Salt Act, .....

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..... he opinion that this amendment does not make any difference, because the Bench in the earlier case had expressly decided that braided cord will fall within the definition `Cotton fabrics, as defined in the Central Excises and Salt Act. In view of this, no interference is called for with the order of the learned Judge. Hence, the writ appeal is dismissed. - - TaxTMI - TMITax - CST, VAT & .....

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