Central Excise - Processing of Fabrics - Padding with milky white paste known as Taffinol Anu - Whether eligible for exemption under Notification No. 253/82, as amended
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Exemption for padding with natural starch denied when starch-free paste used; fabric processors cannot claim relief. Padding of fabrics with Taffinol Anu does not qualify for exemption under Notification No. 253/82-CE because laboratory analysis found Taffinol Anu to be an aqueous emulsion of surface active agent, fatty acid and wax and free from starch; the exemption applies only to padding with natural starch. Collectors are directed to prevent processors from claiming unintended benefits and to report action taken.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for padding with natural starch denied when starch-free paste used; fabric processors cannot claim relief.
Padding of fabrics with Taffinol Anu does not qualify for exemption under Notification No. 253/82-CE because laboratory analysis found Taffinol Anu to be an aqueous emulsion of surface active agent, fatty acid and wax and free from starch; the exemption applies only to padding with natural starch. Collectors are directed to prevent processors from claiming unintended benefits and to report action taken.
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