CCE Vs. ASHIMA DENIMS

JUDGEMENT

(1.) THIS appeal of the Revenue is directed against Order -in -Appeal Nos. 30 to 38/97 (19 to 27 -AHD) Commr. (A) AHD dated 10.2.97. The respondent are processors of denim fabrics. The issue in dispute was whether the respondents were entitled to exemption under Notification No. 253/82. The impugned order held in favour of the assessee. Hence the present appeal.

(2.) THE facts material for determining the dispute are that Notification No. 253/82 exempted "cotton fabrics, falling under Chapter 52 of the schedule to Central Excise Tariff Act, 1985 (5 of 1986) when subjected to any process or processes specified in the Table hereto annexed, from the whole of the duty of excise leviable thereon.

(3.) THE table to the Notification listed 12 processes. Sl. Nos. 1 and 10 of the list which are relevant to the present dispute were as under.