https://www.taxtmi.com/caselaws?id=88721 An exemption notification for cotton fabrics covering "curing or heat setting" was interpreted to include sodium silicate padding used to fix dyes on fabrics. The process was treated as part of the fabric-finishing operation contemplated by the notification because the evidence showed colour fixing could be achieved by chemical means and the padding was necessary for certain dyestuffs. The notification was therefore not limited to heat treatment alone, and the fabrics remained eligible for exemption. The Revenue's challenge failed, and the relief granted to the assessee was sustained. en-us Fri, 01 Aug 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88721 An exemption notification for cotton fabrics covering "curing or heat setting" was interpreted to include sodium silicate padding used to fix dyes on fabrics. The process was treated as part of the fabric-finishing operation contemplated by the notification because the evidence showed colour fixing could be achieved by chemical means and the padding was necessary for certain dyestuffs. The notification was therefore not limited to heat treatment alone, and the fabrics remained eligible for exemption. The Revenue's challenge failed, and the relief granted to the assessee was sustained. Case-Laws Central Excise Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88721