Ministry exempts Dew Drop fabric process from Central Excise duty; demand for August-December 2000 deemed unsustainable.

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Full Text of the Document

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....Whether Due Drop Process on Fabrics will amount to manufacture - It is seen that the Ministry in its wisdom, has accepted the merits of the case and has exempted the process of Dew Drop from levy of Central Excise duty. The demand of Central Excise duty on the process of Dew Drop for the period August 2000 to December 2000 on the Appellant cannot be sustained. - AT....