2011 (3) TMI 29

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....am The issue involved in both the above appeals being common, they are taken up together for decision.   2. The appellants herein are a 100% EOU holding Customs Bonded Warehouse Licence for the manufacture of denim fabrics classifiable under CTH 5209.42 and they were permitted to remove specific quantities of denim fabrics to the Domestic Tariff Area (DTA) on payment of appropriate duty of....

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....unal.   3. We have heard both sides. Fents are cut pieces of cloth arising during the course of manufacture of fabrics and rags are waste cloth which are left after a garment has been cut out. The quality fabrics in running length cannot be equated with fents and rags which are normally marketed as per weight and not according to their length since the width of the goods varies. In the case ....