2004 (3) TMI 511

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....for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. -  This appeal by revenue is directed against Order-in-Appeal No. C. Cus. 507/2002, dated 31-10-2002 by which the ld. Commissioner of Customs (Appeals), Chennai has allowed the appeal filed by the appellant by granting exemption to circular knitting machines in terms of amended Notification No. 29/1997 as these machines....

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....g machine is required for the manufacture of unprocessed knitted fabrics by which garments cannot be manufactured unless such unprocessed fabrics is treated or processed by various other machines like bleaching, washing, dyeing, compacting, calendering, shrinkage, removing, etc. These processes are not invariably done by one person and fabrics manufacturing being very complicated and cumbersome ta....

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....cture of garments and is entitled to benefit of Notification No. 29/97-Cus., dated 1-4-1997. She further submitted that manufacture of knitted garments starts with the knitting of fabrics as manufacture process is not a single process but may involve a series of processes. She therefore submitted that the order passed by the ld. Commissioner (Appeals) is based on following the judgments rendered b....