Calendering with plain rollers was not an excisable process under the notification, and prior fabric processing was irrelevant.

Calendering with plain rollers was treated as outside the scope of an excisable process under Notification No. 97/73-C.E. dated 16-3-1973, so the process did not attract excise treatment under that notification. The Government also stated that the prior manufacture or processing history of the fabrics was irrelevant to determining whether the notification applied. On that basis, the revision application was allowed and the finding favoured the petitioners.

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Issues: Whether calendering with plain rollers constituted an excisable process for the purposes of Notification No. 97/73-C.E. dated 16-3-1973.

Analysis: The Government held that calendering with plain rollers was not an excisable process within the scope of the notification. It further held that the prior manufacture or processing history of the fabrics was irrelevant to this issue.

Conclusion: The revision application was allowed, and the finding was in favour of the petitioners.

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