2008 (7) TMI 825

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....ultant, for the Respondent. [Order per : S.S. Kang (Vice-President)]. - Heard both sides. Revenue filed this appeal against the impugned order, whereby benefit of Notification No. 21/2002-Cus. was allowed in respect of the shrinking range imported by the respondent. Notification provided concessional rate of duty in respect of pre-shrinking range for flat and knitted goods. Adjudicating Auth....

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....t as per the notification, the machine should be for pre-shrinking and pre-shrinking process is applied to fabric which is further used in the manufacture of made up articles. In the present case, the respondents are clearing denim, as such, therefore, are not entitled for the benefit of the notification. 3. Contention of respondent is that as per Fairchild's dictionary of Textiles (sixth ....