https://www.taxtmi.com/caselaws?id=73247 Exemption for processed man-made fabrics turned on whether the printing process was ordinarily conducted with the aid of machines. The notification was to be strictly construed, and the explanation limited "processed" to machine-aided processes. On the facts, the activity was hand printing; the steam-heated tables were only drying arrangements, the baby boiler was merely for heating water, and the electrically operated stirrer was used only to mix colours and chemicals for dye preparation. Those ancillary appliances did not make the actual printing process machine-based. The exemption therefore remained available and could not be denied on the ground of machine aid. en-us Tue, 24 Mar 1987 00:00:00 +0530 Mon, 30 May 2011 15:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73247 Exemption for processed man-made fabrics turned on whether the printing process was ordinarily conducted with the aid of machines. The notification was to be strictly construed, and the explanation limited "processed" to machine-aided processes. On the facts, the activity was hand printing; the steam-heated tables were only drying arrangements, the baby boiler was merely for heating water, and the electrically operated stirrer was used only to mix colours and chemicals for dye preparation. Those ancillary appliances did not make the actual printing process machine-based. The exemption therefore remained available and could not be denied on the ground of machine aid. Case-Laws Central Excise Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73247