been issued for both shrink proof and other than shrink proof fabrics and the rest of the show-cause notices had been issued for shrink ... Note 3 of Chapter 52 shrinkage proofing shall amount to manufacture. The shrink proof fabric is liable for duty. Therefore, if there is evidence that
carrying out shrink proofing
also?
5. Whether the Tribunal was right in
holding that the test of marketability as
shrink proof fabrics ... cotton fabrics involves sanforising or shrink proofing and
therefore assessee's manufacturing activity of shrink proof
fabrics would fall under Chapter
hence there was no process of shrink proofing in terms of definition of "Shrink proofing" appearing in the notification ... absence of any proof of marketability of the item as a shrink-proof, the charges that appellant had manufactured shrink-proof fabric is not sustainable
become shrink proofed. The respondents have pointed out that the shrink proofing that takes place in their factory is the incidental shrinkage of fabrics, when ... parlance, such incidental shrink proofing is not treated as process of shrink proofing. They have pointed out that shrink proofed fabrics, according to the clarification
said that terms pre-shrunk, shrinkage, anti-shrink, shrink-proof, residuary shrink and compressive shrinkage are synonymous and used in the same sense. She referred ... same. He said that shrink-proof is different from shrinkage and to have effect of shrink-proof, the part called 'baby stenter
otherwise processed... ... .. 10-0
(c)Shrink-proofed or/and organdie processed... ... 15-0
(d)Other than bleached shrink-proofed or/and organdie
processed but dyed ... shrink proofed and this did not constitute mis-statement. The respondents also urged that since the material fact, namely, that the goods were shrink-proofed
shrink proof'. It was explained that their product could not be
considered ‗shrink proof' for the reason that residual shrinkage in
the fabric ... than 1.5%. To support this, they referred
to the definition of ‗shrink proofed fabric' as per Board's letter
shrink proof'. It was explained that their product could not be
considered ‗shrink proof' for the reason that residual shrinkage in
the fabric ... than 1.5%. To support this, they referred
to the definition of ‗shrink proofed fabric' as per Board's letter
shrink proof'. It was explained that their product could not be
considered ‗shrink proof' for the reason that residual shrinkage in
the fabric ... than 1.5%. To support this, they referred
to the definition of ‗shrink proofed fabric' as per Board's letter
shrink proof'. It was explained that their product could not be
considered ‗shrink proof' for the reason that residual shrinkage in
the fabric ... than 1.5%. To support this, they referred
to the definition of ‗shrink proofed fabric' as per Board's letter
