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        Central Excise

        Fabrics - Shrinkage of - Reduction in demand

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        Fabric shrinkage: demands to be assessed case by case; no uniform norm and unusual shrinkage administratively disallowed. After consultation with the DGICCE the Board concluded no uniform norm for fabric shrinkage could be prescribed and directed that each claim be decided on its merits, disallowing any unusual shrinkage claimed by the manufacturer; reasonable reductions remain subject to case by case scrutiny.
                          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.

                                Fabric shrinkage: demands to be assessed case by case; no uniform norm and unusual shrinkage administratively disallowed.

                                After consultation with the DGICCE the Board concluded no uniform norm for fabric shrinkage could be prescribed and directed that each claim be decided on its merits, disallowing any unusual shrinkage claimed by the manufacturer; reasonable reductions remain subject to case by case scrutiny.


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