https://www.taxtmi.com/caselaws?id=54061 Decatising of man-made fabrics was examined against Notification No. 9/96 for exemption from duty. The adjudicating authority treated calendering as a covered finishing process but regarded decatising as a distinct final-stage treatment, relying on textile dictionary meanings. No reliable technical material or other satisfactory basis was produced to displace that view. On that basis, decatising was held to fall outside the scope of the exemption notification, and the duty demand was sustained against the assessee. en-us Mon, 27 Jun 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54061 Decatising of man-made fabrics was examined against Notification No. 9/96 for exemption from duty. The adjudicating authority treated calendering as a covered finishing process but regarded decatising as a distinct final-stage treatment, relying on textile dictionary meanings. No reliable technical material or other satisfactory basis was produced to displace that view. On that basis, decatising was held to fall outside the scope of the exemption notification, and the duty demand was sustained against the assessee. Case-Laws Central Excise Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54061