1997 (5) TMI 198

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....e, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this appeal is whether chindies of cotton fabrics are exempt from handloom cess in terms of first proviso to Notification 115(E), dated 1-3-1975. The Assistant Collector held that handloom cess is payable on these items. On the other hand, the Collector (Appeals) observed that item, in quest....

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....l under Medium-A or Medium-B as per notification. 4. On the other hand, Sh. Mohideen, ld. DR contended whether item, in question, falls under Medium-A or Medium-B was not an issue before the authorities below and there was no finding on this issue. 5. We have carefully considered the submissions. We find that the Tribunal, without noticing the earlier decisions referred to above, has c....

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.... it was clarified that matter which was further taken up with the Administrative Ministry. The office of the Development Commissioner, Deptt. of Textiles in the Ministry of Commerce, has clarified that the fabrics which are exempt from the levy of basic excise duty also attract exemption from the levy of handloom cess and, therefore, the handloom cess need not be collected in such cases. In the pr....