Finishing operations on woven fabric do not amount to a lasting process for Heading 55.08 classification, preserving exemption.

Woven pile fabric of man-made staple fibre was not treated as subjected to "any other process" merely because it underwent post-weaving finishing operations. The governing test was whether the operations brought about a lasting change in the fabric; temporary improvement or finishing alone was insufficient to attract classification under Heading 55.08. On that reasoning, the fabric retained the benefit of Notification No. 109/86-C.E., and the departmental challenge failed. The lower authorities' view granting exemption was sustained.

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Issues: Whether woven pile fabric of man-made staple fibre, after the post-weaving operations carried out on it, could be treated as subjected to a process attracting classification under Heading 55.08 and thereby lose the benefit of exemption under Notification No. 109/86-C.E.

Analysis: The governing test for "any other process" is whether the process brings about a change of lasting character in the fabric. The fabric underwent several finishing operations after weaving, but the nature of those operations had to be examined in light of the settled principle that finishing or temporary improvement processes do not necessarily amount to the kind of processing contemplated by the tariff heading. The prior decisions relied upon had already drawn the distinction between processes that merely give finish or trim the fabric and processes that materially alter it in a lasting manner.

Conclusion: The fabric did not undergo any process justifying classification under Heading 55.08, and the exemption under Notification No. 109/86-C.E. remained available. The Revenue's appeal failed.

Final Conclusion: The order of the lower authorities granting exemption was sustained, and the departmental challenge was rejected.

Ratio Decidendi: A fabric is not treated as subjected to "any other process" merely because it undergoes finishing operations after weaving unless those operations bring about a lasting change amounting to a relevant processing of the goods.

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