HOME CARE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellants filed these appeals against the orders -in -appeals passed by the Commissioner (Appeals). In this case, the benefit of Notification No. 65/87 -C.E., was denied to the appellants on the ground that made -up textile articles are manufactured with the aid of power. In this case, the appellants are engaged in the manufacture of made -up textile articles and claiming the benefit of Notification No. 65/87 -C.E. The Notification provides nil rate of duty to the made -up textile articles classifiable under Tariff Heading No. 6301.00, if these are made without the aid power.

(3.) THE contention of the Revenue is that the power is used in stitching or ironing of made -up articles. The Revenue relied upon the statement of Shri C.S. Kapoor, Manager, who was looking after the day -to -day affairs of the appellants firm.