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of <h1>Tribunal upholds Collector's order on elastic tapes not altering fabric permanently. Appeal dismissed.</h1> <h3>COMMISSIONER OF C. EX., MUMBAI-II Versus MICROTEX INDIA PRIVATE LTD.</h3> The Appellate Tribunal CEGAT, Mumbai upheld the Collector's order, ruling that the process on elastic tapes did not disqualify them from Notification No. ... Tapes - Narrow knitted fabrics of man-made textiles The Appellate Tribunal CEGAT, Mumbai ruled that the process undertaken on elastic tapes did not render them ineligible for the benefit of Notification No. 109/86 as it did not result in any lasting change to the fabric. The Tribunal upheld the Collector's order and dismissed the appeal.
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