2003 (1) TMI 490

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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue contends that the finding of the Commissioner (Appeals) [Order-in-Appeal No. 45/98 (H-II)-C.E., dated 1-9-98] that cotton fabrics processed by M/s. Kuber Silk Mills (P) Ltd. was eligible for exemption under Notification No. 41 of 1995-C.E., dated 16-3-95 is erroneous and for that reason the Order is requi....

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....ric woven on power loom other than handloom" and since the fabric processed by the respondents was 100% cotton fabric woven on handloom the same was not eligible for exemption under that serial number. The appeal submits that the fabric which was supplied by M/s. Andhra Pradesh State Co-operative Society Ltd. to M/s. KSML comes under Serial No. (i) of the Notification but Kuber Silk Mills (P) Ltd.....

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....co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms (b)     by independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms - Nil   (I) not containing polyester and whose value per square metre -  &em....

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.... serial No. 5 covers "others". It is to be noted that this sub-clause "others" does not contain any qualifying terms like 'other than handlooms.' It merely states "others" that is to say, "all others", which would mean all others not specified under clause (i) above. In the absence of any qualifying words in sub-clause (ii), the Revenue's contention that the term "others" excluded handloom fabrics....