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<h1>Appellate tribunal rules duty payable at fabric stage, not towel-making stage. Appeal allowed under Notification No. 65/87. /87</h1> The appellate tribunal ruled in favor of the appellants, determining that duty was payable at the fabric stage, and no further duty was required at the ... Fabric - Terry towelling fabrics and terry towel The appeal dealt with determining whether duty was payable at the fabric stage or at the stage of making towels from the fabric. The Notification No. 65/87 provided an exemption if duty was paid at the fabric stage, eliminating the need for further duty at the towel stage. The appellate tribunal ruled in favor of the appellants, stating that no further duty was required to be paid, setting aside the impugned order and allowing the appeal.