2003 (7) TMI 603

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....ellant. Shri H. Kotikar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein processed embroidery on base fabrics. In terms of Note 8 to Chapter 58 of the Schedule to the Central Excise Act, 1985, the activities of bleaching etc. were deemed to amount to manufacture. Show cause notice dated 24-2-2000 holding that during the period 16-3-95 to....

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....rlance understanding of embroidery as separate from fabrics. We find that in the assessees' own case, the Tribunal by Order Nos. C-3 III-1100 and 1101/WZB/2003, dated 1-7-2003 remanded the case on identical issue of dutiability of embroidery to the jurisdictional Asstt. Commissioner/Dy. Commissioner to re-determine the issue in the light of the Dora Processors decision. In that case, the Revenue w....