1987 (12) TMI 114

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.... Shri Balbir Singh, S.D.R., for the Respondent. [Order per : G. Sankaran, Senior Vice President].  - The facts giving rise to this appeal, in brief, are that the appellants are engaged in the manufacture of cotton fabrics. Central Excise Notification No. 80/76 dated 16-3-1976 exempts cotton fabrics from the whole of the excise duty leviable thereon when subjected to the finishing proc....

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....the yarn duty and not at 1-1/2%. It is against the Collector (Appeal's) order rejecting the appeals against the Assistant Collector's orders that the appellants are now before us. 2. The appellants have furnished written submissions and have requested that the appeals be decided on that basis. Accordingly, they did not appear at the hearing of the appeals. We have perused the records and heard ....

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....ssion "any other processes" occurring in Section 2(f) of the Central Excises and Salt Act in relation to Item No. 19 of the Central Excise Tariff Schedule. The argument that fabrics cleared after calendering are known in the trade as grey fabrics was also noticed in the aforesaid decision. It was also noted that the tariff did not employ the word "grey", the classification being on the basis wheth....

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....bes calendering and cropping (shearing) as finishing processes. These processes, among others, are referred to as finishing processes in Notification No. 80/76 also. 5. Recently in Order No. 786 & 787/87-D, A. No. ED/SB/1160/83-D and another in Madura Coats Ltd. v. Collector of Central Excise, Madurai, the issue was similar to the one in the present appeals though it was limited to cropping (sh....