TaxTMI 
TaxTMI 
2000 (10) TMI 510
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.... in focus in the present appeals is from July, 1992 to 28-2-1995. The plush fabrics at all times were classified under Chapter Heading 58. In the first part the heading attracted was Heading 58.01. This classification was not contested by the Revenue. The assessees had claimed benefit of Notification No. 109/86 dated 27-2-1986 in terms of this Notification the rate of duty attracted by such fabrics was as applicable to "corresponding woven fabrics" falling under particular chapters listed thereunder. The assessees claimed that such corresponding woven fabrics were described under sub-heading 5507. The Revenue disputed this and held that the corresponding woven fabrics goods fall under Chapter Heading 5508. 3. With effect from 1-3-95 t....
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....g, shrink-proofing, tentering, heat-setting, crease resistant processing or any other process or any two or more of these processes with the aid of power of steam. 58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 58.02 or 58.06 Of man-made fibres : - 5801.31    -- Not Subjected to any process 10% Nil 5801.32    -- Subjected to the process of bleaching dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes 6. The identity of the "corresponding woven fabrics" was therefore left to be determined by studying the process which the contested fabric had undergone. The adjudicating authorit....
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....ntering and therefore the process undertaken by the assessees could not be termed as "any other process". 8. In the present case Shri Prakash Shah has consistently maintained that whereas stentering is a process of drying, ensuring that the width of the fabrics being dried is retained, in the present case the machine does not undertake drying and that hooks are attached to stretch the cloth widthwise only to ensure that there are no wrinkles while the fabrics is being rolled. 9. In the cited case of Siddeshwari Cotton Mills (P) Ltd. the Hon'ble Supreme Court had examined the wording of Section 2(f)(v) of the Central Excise Act, which is akin to be wording in the Tariff Entry, and had observed that the end listed processes were t....