2005 (6) TMI 63

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..... dent]. - The above appeal arises out of the Order of the Commissioner of Central Excise (Appeals), Mumbai upholding the order of the Asstt. Commissioner by which he confirmed the duty demand raised in three show cause notices as a result of denial of benefit of exemption in terms of Notification No. 9/96, dated 23-7-1996 to decatising process carried out by the appellants herein on man-made fabric .....

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..... and to improve the lustre, hand and finish and as a finishing process for rayon and other MMF or combination of Fibre-Fabrics, which improves the hand, colour and lustre and may remedy uneven dyeing. It has been held that calendering process is not final process and fabrics can go for further process such as printing after calendering while decatising is a final stage. No satisfactory explanation .....

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