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of <h1>Tribunal affirms sodium silicate padding as curing process, dismissing Revenue's appeal</h1> <h3>CCE., COIMBATORE Versus S. RAVICHANDRAN BLEACHING & DYEING WORKS</h3> CCE., COIMBATORE Versus S. RAVICHANDRAN BLEACHING & DYEING WORKS - 1998 (103) E.L.T. 649 (Tribunal) The judgment discusses the interpretation of Notification No. 253/82-C.E. regarding the exemption of cotton fabrics from duty when subjected to specific processes. The issue was whether sodium silicate padding for fixing dyes on fabrics constituted a curing process. The Collector (Appeals) held that it was akin to curing, and the Tribunal upheld this decision, dismissing the appeal filed by the Revenue.
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