1997 (8) TMI 264

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....r the Respondent. [Order per : J.H. Joglekar, Member (T)]. - Notification No. 253/82-C.E. exempts cotton fabrics from duty when subjected to the processes listed in the Table annexed thereto. The process listed at Serial No. 9 reads as under : "Curing or heat setting". 2. The assessees were availing of the benefit of this notification where process undertaken was that sodium silic....

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....nt to curing. On this ground, he requested for restoration of Assistant Collector's order. 4. The respondents were not present. 5. We have carefully considered the submissions made before us. Curing is, as per Fairchild's Dictionary of Textiles, a process whereby fabrics are baked to impart properties, such as, crease-retention, water repellency, wrinkle resistance, dimensional sta....