https://www.taxtmi.com/caselaws?id=35423 Exemption under Notification No. 3/2001 was unavailable for viscose sarees and viscose silk sarees treated as man-made fabrics processed with the aid of power or steam. The notification denied relief where such fabrics were processed in a factory having bleaching, dyeing or printing facilities using power or steam, and the record showed use of a steamager for drying and power for mixing. The statements admitting these facts were not retracted. The concession for cotton fabrics under serial No. 114 did not apply because the goods were not cotton fabrics. Duty demand and confiscation were therefore sustained. en-us Mon, 21 Apr 2008 00:00:00 +0530 Fri, 05 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35423 Exemption under Notification No. 3/2001 was unavailable for viscose sarees and viscose silk sarees treated as man-made fabrics processed with the aid of power or steam. The notification denied relief where such fabrics were processed in a factory having bleaching, dyeing or printing facilities using power or steam, and the record showed use of a steamager for drying and power for mixing. The statements admitting these facts were not retracted. The concession for cotton fabrics under serial No. 114 did not apply because the goods were not cotton fabrics. Duty demand and confiscation were therefore sustained. Case-Laws Central Excise Mon, 21 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35423