1999 (5) TMI 230

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....espondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees manufactured Narrow Knitted-Fabrics of Man-Made Textile Material (Elastic Tapes). The benefit of Notification No. 109/86 was claimed by the assessees. The Assistant Collector observed that since the assessees were carrying out a process of tension regulation, on sharp type R-320 EM Machine, the benefit of the notification was n....

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....e heard Shri K.C. Agarwal for the Revenue and Shri D.B. Shroff the ld. Advocate for the Respondents. 3. The second ground for appeal is that the notification speaks of "fabrics" whereas the elastic tapes are not called "fabrics" in trade parlance. Shri Agarwal chose not to comment on this ground but we find that the show cause notice itself proceeds on the assumption that the goods fall unde....