Central Excise - MMF - Dutiability when subjected to certain processes namely "Tapela Dyeing" - Clarification regarding

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....e (Department of Revenue) New Delhi Subject : Central Excise - MMF - Dutiability when subjected to certain processes namely "Tapela Dyeing" - Clarification regarding. Doubts have been raised as to whether man-made fabrics falling under Chapter 54 or 55 of the Schedule to the Central Excise Tariff Act, 1985 are exempt from Additional Duties of Excise (Goods of Special Importance) Act, 1957 in te....

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....ified processes. Since Tapela Dyeing process is not specified in the table annexed to said notification and since this process is carried on in the same premises in which calendering process is carried out, the Board is of the view that such man-made fabrics are not entitled to the benefit of notification No. 297/79-C.E., dated 24-11-1979 as amended. The question as to whether Tapela Dyeing proces....