Handloom cess exemption for cotton chindies applied where prior Tribunal reasoning covered the relevant period and use of cotton fibres.

Cotton chindies were held not liable to handloom cess for the relevant period because the Tribunal applied its earlier view that the exemption was not limited to chindies made of man-made fibres. On that basis, the cited notifications were treated as covering cotton chindies as well, and the exemption was held applicable. The appeals were dismissed and the Appellate Collector's orders were upheld.

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Issues: Whether cotton chindies were liable to handloom cess during the relevant period or were exempt under the cited notifications.

Analysis: The Tribunal followed its earlier decision holding that no handloom cess was payable on cotton chindies and that the exemption was not confined to chindies made of man-made fibres. That reasoning was held applicable to the period covered by the present appeals.

Conclusion: Cotton chindies were not liable to handloom cess, and the exemption applied. The appeals were dismissed and the orders of the Appellate Collector were upheld.

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