Collector of Central Excise Vs. Jupiter Textile Mills

Collector of Central Excise vs Jupiter Textile Mills

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 23, 1999

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Citation: sooperkanoon.com/15694
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Apr 23, 1999
Subject: MRTP

Case Summary

AI-generated summary - not the official court judgment text.

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

Collector of Central Excise

Respondent

Jupiter Textile Mills

Legal References

Reported In: (1999)(112)ELT825TriDel

Excerpt

1. short question involved in this appeal of revenue is whether treatment of parachute fabric with 0.8% gms/litre of sodium hypochlorite and with 0.5% hydrochloric acid would amount to the process being termed as bleaching process.2. we observe from the material supplied in the appeal memo itself on the basis of definition given in the textile institute manchester dictionary that aforesaid quantity of sodium hypochlorite cannot be taken as 8% to treat the process as amounting to bleaching, as rightly found by the lower authority. the use of sodium hypochlorite is for the purpose of removing the stains of the fabric and not for the purpose of bleaching it. removal of stains is a part of the process of scouring and not of the part of process of bleaching. accordingly, we do not find any substance in revenue's appeal. the impugned order is well considered judgment taking into account all relevant facts and circumstances. hence we dismiss the appeal.

Full Judgment

1. Short question involved in this appeal of Revenue is whether treatment of Parachute Fabric with 0.8% gms/litre of Sodium Hypochlorite and with 0.5% Hydrochloric Acid would amount to the process being termed as bleaching process.

2. We observe from the material supplied in the appeal memo itself on the basis of definition given in the Textile Institute Manchester Dictionary that aforesaid quantity of Sodium Hypochlorite cannot be taken as 8% to treat the process as amounting to bleaching, as rightly found by the lower authority. The use of Sodium Hypochlorite is for the purpose of removing the stains of the fabric and not for the purpose of bleaching it. Removal of stains is a part of the process of scouring and not of the part of process of bleaching. Accordingly, we do not find any substance in Revenue's appeal. The impugned order is well considered judgment taking into account all relevant facts and circumstances. Hence we dismiss the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Central Excise vs Jupiter Textile Mills Same Subject MRTP