https://www.taxtmi.com/caselaws?id=73435 Calendering and cropping (shearing) are finishing processes that convert cotton fabrics from grey or unprocessed fabrics into processed fabrics for Notification No. 80/76 and Rule 49A purposes. Trade recognition of the goods as grey does not preserve their unprocessed status after those specified processes. Fabrics processed and cleared within the same factory lose the exemption available to unprocessed cotton fabrics under the notification. Rule 49A separately treats clearances after processing from clearances of grey fabrics, making differential interest at 3% of the yarn duty applicable to processed-fabric clearances. en-us Thu, 10 Dec 1987 00:00:00 +0530 Tue, 31 May 2011 18:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73435 Calendering and cropping (shearing) are finishing processes that convert cotton fabrics from grey or unprocessed fabrics into processed fabrics for Notification No. 80/76 and Rule 49A purposes. Trade recognition of the goods as grey does not preserve their unprocessed status after those specified processes. Fabrics processed and cleared within the same factory lose the exemption available to unprocessed cotton fabrics under the notification. Rule 49A separately treats clearances after processing from clearances of grey fabrics, making differential interest at 3% of the yarn duty applicable to processed-fabric clearances. Case-Laws Central Excise Thu, 10 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73435