2000 (12) TMI 359

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....nd, Advocate, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the respondents are M/s. Dhan Laxmi Mills, Pali. They were engaged in the processing of man-made textile materials and other textile fabrics without the aid of power. During the course of manufacture of carbonised processed fabric the base fabric in which the polyster content w....

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.... the polyster content was 100% no duty was chargeable and as such fabric was exempted under Notification No. 4/97-C.E., dated 1-3-1997. Operative part of his Order is extracted below : "I have gone through the case record. The effective rates of duty have been prescribed under Notification 4/97-C.E., dated 1-3-1997. The appellants have claimed the benefit of exemption notification vide Serial N....

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....on that prevailing at the grey stage. Apart from this, it is an accepted principle that the goods have to be assessed to duty in the form in which they exist at the time of clearances and not in the form in which they might have existed at an intermediate stage. Consequently, I do not find any legal authority for charging duty on the fibre content prevailing at the grey stage and which no longer e....