2005 (7) TMI 588

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Shri Bidhan Chandra, J.D.R., for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. 2. (a)Issue involved in these appeals is denial of Notification No. 5/98 as amended to Cotton Bleached Fabrics cleared during the year 1998-99 to 16-1-2002 on the grounds that the process of padding carried out by the appellants was a process of coating, which was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t... "           The term "padding" has been defined in Notification No. 3/2001-CE dated 1-3-01 as under.           "Padding, that is to say, applying starch or fatty materials on one or both sides of the fabrics "           It is clear from the aforesaid ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....factory were merely stentering and padding (i.e. applying of starch or fatty materials) on hand bleached cotton fabrics, as claimed by them. (c)     Ld. Advocate relies on TNo. 130/84 of Pune Collectorate & the decision in case of CCE v. Sunita Textiles Ltd [1993 (67) E.L.T. 932] which also relies upon the said TNotice. The tests for coating process to be employed & resultin....