https://www.taxtmi.com/caselaws?id=89028 The exemption under Notification No. 253/82-C.E. was confined to specified minor processes and did not cover processing with bleaching agents. Scouring was treated as a washing operation using hot water, soap, detergents or alkali solutions, and was held distinct from bleaching. Because the cotton fabrics were processed in a Kier machine with bleaching powder, peroxides and other chemicals, the activity amounted to bleaching, including partial bleaching, and not exempt scouring. The benefit of the notification was therefore unavailable, and the original demand position was restored in favour of the Revenue. en-us Fri, 24 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89028 The exemption under Notification No. 253/82-C.E. was confined to specified minor processes and did not cover processing with bleaching agents. Scouring was treated as a washing operation using hot water, soap, detergents or alkali solutions, and was held distinct from bleaching. Because the cotton fabrics were processed in a Kier machine with bleaching powder, peroxides and other chemicals, the activity amounted to bleaching, including partial bleaching, and not exempt scouring. The benefit of the notification was therefore unavailable, and the original demand position was restored in favour of the Revenue. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89028