https://www.taxtmi.com/caselaws?id=332576 Exemption under Notification No. 253/82-CE was available for cotton grey fabrics where the process undertaken was scouring and not bleaching. The lower authorities relied mainly on the use of boiler and kettle, but no technical evidence supported a finding of bleaching. The appellant's process was described as treatment in an alkaline medium to remove natural oil and dirt, which is distinct from bleaching, and the sample analysis referred to off-white woven fabrics without establishing that bleaching had occurred. Because the notification expressly covered scoured fabrics and the evidence did not reliably prove bleaching, denial of the exemption was unsustainable; the impugned order was set aside and relief followed. en-us Thu, 18 Aug 2016 00:00:00 +0530 Sat, 19 Aug 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332576 Exemption under Notification No. 253/82-CE was available for cotton grey fabrics where the process undertaken was scouring and not bleaching. The lower authorities relied mainly on the use of boiler and kettle, but no technical evidence supported a finding of bleaching. The appellant's process was described as treatment in an alkaline medium to remove natural oil and dirt, which is distinct from bleaching, and the sample analysis referred to off-white woven fabrics without establishing that bleaching had occurred. Because the notification expressly covered scoured fabrics and the evidence did not reliably prove bleaching, denial of the exemption was unsustainable; the impugned order was set aside and relief followed. Case-Laws Central Excise Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332576