https://www.taxtmi.com/caselaws?id=73302 Cropping of grey cotton fabrics in the same factory where the unprocessed fabrics were produced fell within the exclusionary proviso to Notification No. 80/76 as amended by Notification No. 292/79, because cropping was a specified finishing process applied to duty-liable unprocessed cotton fabrics. The exemption was therefore not available. On that footing, the consequential demand of differential interest under Rule 49A of the Central Excise Rules was upheld, since the fabrics had been processed and cleared after the exemptive claim failed. en-us Mon, 12 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73302 Cropping of grey cotton fabrics in the same factory where the unprocessed fabrics were produced fell within the exclusionary proviso to Notification No. 80/76 as amended by Notification No. 292/79, because cropping was a specified finishing process applied to duty-liable unprocessed cotton fabrics. The exemption was therefore not available. On that footing, the consequential demand of differential interest under Rule 49A of the Central Excise Rules was upheld, since the fabrics had been processed and cleared after the exemptive claim failed. Case-Laws Central Excise Mon, 12 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73302