2016 (12) TMI 592

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....ial Member and Shri Madhu Mohan Damodhar, Technical Member Shri Hari Radhakrishnan, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER The only dispute raised by the appellant is whether desizing activity carried out by appellant shall amount to "scouring".  Appellant is a yarn manufacturer.  It sends the yarn so manufactured to job worker for ma....

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....b-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Minis....

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.... burning away of knots and loose ends in the fabrics; (7) Scouring, that is to say, removing yarn size and natural oil found in cotton; (8) Cropping and butt cutting; (9) Curing or heat setting; (10) Padding, that is to say, applying starch or fatty material on one or both side of fabric; (11) Expanding; or (12) Hydro extraction with the aid of power, that is to say, mechanical e....

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....and Additional Duty of Excise @ 2%.  3.  Heard both sides and perused the record. 4.  To resolve the controversy, whether scouring amounts to 'desizing' or vice versa, Revenue has not brought out any evidence from any expert to suggest that it did not carry out scouring activity. Further, Revenue has no material to state that padding activity was not carried out. ....