1997 (4) TMI 181

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.... Sharma, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The respondent assessee manufactured Empire tape bias cut. The input was hand-bleached cotton fabric. The fabrics were cut manually in a particular shape. The pieces were joined together by gumming at the edges. The joined fabrics were then socked in chemical compound. After drying, the fabrics were put throug....

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..... 3. We have carefully perused the lower orders and heard the submissions made by both sides. 4. From the order of the Assistant Collector, it appears that subsequent to the receipt of hand-bleached cotton fabrics from outside, certain processes are undertaken by the assessees attracting levy of duty under Heading 19(1)(b). The logic of the Assistant Collector was that bias cutting....