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    <title>2005 (12) TMI 385 - CESTAT,CHENNAI</title>
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    <description>Woven cotton fabrics were treated as covered by Notification No. 38/03-C.E. for the relevant period, and the proviso requiring bleaching, dyeing or printing on the fabrics without aid of power or steam was not attracted on a prima facie view. The fabrics were woven from dyed yarn, but no bleaching, dyeing or printing was carried out on the fabrics themselves. On that basis, there was no valid ground at the interim stage to deny the exemption benefit, and waiver of pre-deposit and stay of recovery were justified against the duty and penalty demands.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117187</link>
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