1998 (10) TMI 112

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....SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Heard both sides. Short question involved in these two matters is whether the processing of calendered cotton fabrics undertaken by the appellants further with the help of Zero Zero Machine (without the stenter attachment) shall bring the product in the net of excise duty or not. It is the case of the Revenue that the said....

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....rted in 1993 (63) E.L.T. 580 (Tribunal)]. It has been held by the Bench in that case that the finishing undertaken by Zero Zero Machines does not amount to shrink-proofing. Further the Technical Member Shri K.S. Venkataramani (as he was then) in that Bench has noticed the amendment made to Notification No. 253/82 by Notification No. 213/88 by adding an Explanation to the effect that the finishing ....