K.G. DENIM Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS appeal arises from Order -in -Appeal No. 421/96 (CBE), dated 18 -6 -1996 confirming Order -in -Original No. 32/96, dated 18 -3 -1996, which in effect confirms the show cause notice classifying Denim manufactured by the assessee under Tariff Heading 5207.29 and denying the benefit of exemption under Notification No. 253/82 -C.E., dated 8 -11 -1982 (as amended) for the period prior to 1 -4 -1994 and the Notification No. 40/95, dated 16 -3 -1995 (as amended by Notification 83/95 -C.E., dated 24 -4 -1995) after 1 -4 -1995. In terms of finalisation of the provisional assessment the duty has been quantified and confirmed to an extent of Rs. 3,28,12,544.46.

(2.) THE appellants are manufacturers of fabrics commonly known as denim fabrics and had sought classification of the same under Tariff Heading 5207.29 by claiming the benefit of Notification No. 48/90 -C.E.

(3.) THE process of manufacture undertaken by them had been described in the impugned order which is extracted below : -