2007 (9) TMI 520

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....e duty. 2. The process of pleating undertaken by the appellant, as discussed in the impugned order is as under : The unit has contended that no heat setting is done in the process of pleating. Giving details thereof, the unit submitted that on the pleating machine the fabrics (on which pleating was to be done) was fed between two papers coming out from the two rolls, passed through a set of specific pleating blades with varying designs, intensity and characteristics and the pleated fabrics is removed from papers and the process ended there. They explained, that the purpose of using the machine was to have pleating effect and that the use of papers was to prevent the fabrics from getting burnt. As mentioned earlier, the unit has p....

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....iven by Shri B.N. Singh, Chemical Examiner.           Report: The samples is in the form of cut piece dyed pleated fabric made wholly of polyester filament yarn. I along with Shri N.S. Tomar (Asst. Chief Chemist) visited the unit on dt. 5-9-1997 to study the manufacturing process of pleated fabric under reference. Pleated fabrics are being made on different machine by putting the fabrics between beached paper sheets and passing through the pleating machine at about 120 degree centigrade to 200 degree centigrade. Afterwards papers are removed and pleating fabrics which is made by above process is packed and marketed. Pleating process with durable effect describe in technical literature av....

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....s an authority for textile related testing and on the basis of carrying out testing on the samples, we state as follows :- It is observed that the pleating effect on the thermoplastic synthetic textile as carried out by M/s. Tirupati Prints is not of permanent nature, it is in short a simple localized mechanical random folding followed by immediate subsequent hot pressing in a continuous process carried out on automatic pleating machine in single stage. It does not involve any pre-treatment of the gray fabrics with chemicals/resins to make the pleating permanent. In the case the pleating effect on synthetics thermoplastic fiber fabric is the combined effect of localized mechanical reformation/folding at the fabrics and fixing the same by....