https://www.taxtmi.com/caselaws?id=40720 Cold wax emulsion and cold aluminium acetate used as after-treatments in sulphur black dyeing were treated as part of the dyeing process, because the decisive character of the operation lay in restoring suppleness, improving fastness and protecting the fabric, not in any incidental water-repellent effect. The fabric was therefore classifiable as dyed fabrics, and the revisional order was unsustainable on that point. Where a short-levy demand followed an assessment already made, Rule 10 applied rather than the residuary Rule 10A; the first demand notice was accordingly substantially time-barred. The appellate view was restored, the revisional order set aside, and relief including refund verification followed. en-us Fri, 09 Nov 1979 00:00:00 +0530 Thu, 13 May 2010 17:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40720 Cold wax emulsion and cold aluminium acetate used as after-treatments in sulphur black dyeing were treated as part of the dyeing process, because the decisive character of the operation lay in restoring suppleness, improving fastness and protecting the fabric, not in any incidental water-repellent effect. The fabric was therefore classifiable as dyed fabrics, and the revisional order was unsustainable on that point. Where a short-levy demand followed an assessment already made, Rule 10 applied rather than the residuary Rule 10A; the first demand notice was accordingly substantially time-barred. The appellate view was restored, the revisional order set aside, and relief including refund verification followed. Case-Laws Central Excise Fri, 09 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40720