2002 (9) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. E/4217/90-D, dated 29th April, 1994. By the impugned order, the Customs, Excise and Gold (Control) Appellate Tribunal (for short, 'the Tribunal') set aside the order of the Collector (Appeals), Bombay, affirming the order of the Assistant Collector holding that the respondent is entitled to the benefit of Notification No. 109/1986-C.E., dated 27th February, 1986, as amended by Notification No. 3/1988-C.E., dated 19th January, 1988 (for short, 'the Notification'). The question that arises for consideration is : whether the respondent is covered by the proviso inserted in the notification? 2. The respondent-assessee manufactures high fur fabrics by slive....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id Schedule and subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease resistant processing or any other process or any two or more of these processes. Explanation .- For the purpose of this notification, the expression, 'corresponding woven fabrics' means fabrics specified in Chapter 51, 52, 53, 54 or 55 which corresponds to knitted or crocheted fabrics with reference to the processes carried out thereon, or the value of the fabric per square meter or the textile material contained therein. 2. This notification shall come into force on the 28th day of February, 1986." 4. The notification discloses that the benefit available to sliver pile fabrics falling under ....