https://www.taxtmi.com/caselaws?id=111325 Cotton fabrics processed on a zero-zero machine without a stenter attachment were not treated as shrink-proof fabrics, so the exemption could not be denied on that ground. The Tribunal found no reliable evidence that the goods were marketed as shrink-proof fabric and held that the 1964 Board instructions could not, by themselves, sustain a duty demand after their withdrawal by Circular No. 38/38/94-CX.4 dated 27-05-1994. It further noted that departmental and SITRA test material showed the absence of the necessary shrink-proofing facility, and that private records or statements without corroboration were insufficient to uphold the demand. The duty confirmation was therefore set aside and the exemption was accepted. en-us Thu, 18 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 10:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111325 Cotton fabrics processed on a zero-zero machine without a stenter attachment were not treated as shrink-proof fabrics, so the exemption could not be denied on that ground. The Tribunal found no reliable evidence that the goods were marketed as shrink-proof fabric and held that the 1964 Board instructions could not, by themselves, sustain a duty demand after their withdrawal by Circular No. 38/38/94-CX.4 dated 27-05-1994. It further noted that departmental and SITRA test material showed the absence of the necessary shrink-proofing facility, and that private records or statements without corroboration were insufficient to uphold the demand. The duty confirmation was therefore set aside and the exemption was accepted. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111325