https://www.taxtmi.com/caselaws?id=83133 Exemption under Notification No. 253/82 depended on whether the processing activity was confined to the processes specifically listed in the notification. Where fabric underwent zero-zero processing but was also treated with a foam-spraying device using chemical solution to obtain additional shrinkage, softness and lustre, the activity was treated as exceeding calendering or damping and not as a mere incidental variation of the notified process. Because the process included an operation outside the specified table, the exemption was unavailable and the demand and penalty were sustained. en-us Tue, 05 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83133 Exemption under Notification No. 253/82 depended on whether the processing activity was confined to the processes specifically listed in the notification. Where fabric underwent zero-zero processing but was also treated with a foam-spraying device using chemical solution to obtain additional shrinkage, softness and lustre, the activity was treated as exceeding calendering or damping and not as a mere incidental variation of the notified process. Because the process included an operation outside the specified table, the exemption was unavailable and the demand and penalty were sustained. Case-Laws Central Excise Tue, 05 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83133