2005 (7) TMI 588

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...., 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 therefore not covered by the said notifica....

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....p;   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 definition that "padding" covers only applying starch ....

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....ing 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 & resulting have been laid by the SC in Susma Textiles [2004 (167)....