Exemption for calendared man-made fabrics upheld where no other disqualifying process in the same factory was proved.

Man-made fabrics subjected only to calendaring in the same factory remained eligible for exemption under Notification No. 297/79, as amended, because the notification denied relief only where the fabrics were also subjected to any other process in the same factory. The record contained no evidence that any disqualifying process beyond calendaring had been carried out, and the appellate finding that the benefit could be extended subject to verification was not displaced. The departmental challenge therefore failed, and the exemption was sustained.

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Issues: Whether man-made fabrics subjected to calendaring in the same factory, without any other process, were entitled to exemption under Notification No. 297/79, as amended, and whether the department had shown that any disqualifying process had been carried out.

Analysis: The notification granted exemption to man-made fabrics subjected to the processes specified in the table, but withheld the exemption where the fabrics were also subjected in the same factory to any other process. The record did not contain evidence establishing that processes other than calendaring were carried out on the relevant fabrics. The appellate authority had also proceeded on the footing that the benefit could be extended subject to verification, and no material was brought to dislodge that finding.

Conclusion: The fabrics remained eligible for the exemption, and the departmental challenge failed.

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