TaxTMI 
TaxTMI 
2002 (11) TMI 722
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....ondent. [Order per : Jeet Ram Kait, Member (T)]. - The stay application, early hearing petition and also the main appeal itself are taken up as the issue has already been decided by this Bench in favour of the assessee and against the revenue. Therefore, we waive the pre-deposit by granting early hearing and proceed to decide the issue as per law. This appeal is directed against the Order-in-A....
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....ay by the presumption that a machine imported should directly produce the garments or a processed fabric for use in garments. In fact goods coming out of knitting machine is only a fabric, which is to be subjected to further processes for making it as a garment. She further invited our attention in the judgment rendered by this Bench in the case of Premina Exports and 24 others vide Final Order No....
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..... Ld. SDR, Shri S.K. Menon has perused the judgments rendered by this Bench in the case of Premina Exports and 24 others vide Final Order Nos. 1043 to 1067/02, dated 17-9-2002 and the judgments rendered by the Kolkata Bench in the case of Rupa & Co. Ltd. v. CC, Kolkata (supra) and Ruia Cotex Ltd. v. CC (Air Cargo), NCH, New Delhi (supra), has left the matter to the discretion of the Bench. 4....