https://www.taxtmi.com/caselaws?id=72504 Processing of cotton fabrics with admitted steam was held to satisfy the requirement of manufacture with the aid of steam, while use of power was not proved. The exemption under Notification No. 128/70-CE did not apply, and relaxation under Notification No. 193/72-CE was also unavailable for the further processed dyed fabrics, so duty remained payable. On classification, the evidence supported processing of canvas and duck cotton fabrics under Tariff Item 19-I(1), and the alternative classification was not established. The demand was sustained under Rule 9(2) because the facts showed non-compliance with excise procedure and clandestine removal, and limitation was rejected. en-us Wed, 07 May 1986 00:00:00 +0530 Fri, 20 May 2011 10:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72504 Processing of cotton fabrics with admitted steam was held to satisfy the requirement of manufacture with the aid of steam, while use of power was not proved. The exemption under Notification No. 128/70-CE did not apply, and relaxation under Notification No. 193/72-CE was also unavailable for the further processed dyed fabrics, so duty remained payable. On classification, the evidence supported processing of canvas and duck cotton fabrics under Tariff Item 19-I(1), and the alternative classification was not established. The demand was sustained under Rule 9(2) because the facts showed non-compliance with excise procedure and clandestine removal, and limitation was rejected. Case-Laws Central Excise Wed, 07 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72504