2001 (1) TMI 277

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....ri R.C. Sankhla, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of M/s Rajasthan State Handloom Development Corporation Ltd., Jaipur is directed against the demand of duty of Rs. 1,42,512/-. 2. The appellant is a processor of fabrics. Textile processing is liable to Central Excise duty. However, processed handloom fabrics are exempt from duty (Notificat....

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.... for their client namely M/s. Nehru Hathkargha Vastra Utpadak Sahakari Samiti (NHKVUSS). The detailed investigation carried out by the Central Excise authorities at the premises of the supplier of the fabric and the appellant has shown that the fabrics in question were manufactured on powerlooms. Verification at the premises of the fabric manufacturer has shown that they had installed only powerlo....