9911796707
TMI Blog2000 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... them. 2. Shri K.K. Maheshwari, Deputy Manager, Commercial, submitted that the appellant manufacture cotton yarn and cotton fabrics; that no duty is leviable on woven cotton fabrics when not subjected to any process as per Notification No. 25/95-C.E., dated 16-3-1995; that the Superintendent directed them under letter dated 18-1-1996 to deposit duty amounting to Rs. 58,335/- on grey calendered fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Mafatlal Fine Spinning and Manufacturing Co. Ltd. v. C.C.E., 1989 (40) E.L.T. 218 (S.C.) wherein it was held that fabrics continue to be unprocessed (grey) even after calendering and shearing. The learned representative of the appellant also relied upon the decision in the case of Siddeshwari Cotton Mills (P) Ltd. v. U.O.I., 1989 (39) E.L.T. 498 (S.C.) wherein it was held that proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt so that necessary endorsement of refund can be made thereon. He finally submitted that it is also to be seen as to whether the principle of unjust enrichment applies to the refund of duty in the present case. 4. I have considered the submission of both the sides. Note 3 to Chapter 52 specified certain process which would amount to manufacture. Calendering does not find place in the said Note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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