1997 (5) TMI 178

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.... M. Haja Mohideen, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants were engaged in processing of fabrics. They claimed benefit of Notification 130/82-C.E., dated 20-4-1982, as amended, which provided exemption from payment of duty where the fabrics were processed without the aid of power or steam. The appellants were using steam to heat the fixed tabl....

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.... 4. We have carefully considered the submissions made by both sides. 5. Explanation I(c) of the subject notification reads as under : "Cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics, shall be deemed to have been processed without the aid of steam". The assessees, in this case, did not pass steam over the fabric but used it by circul....