https://www.taxtmi.com/caselaws?id=74759 Man-made fabrics subjected only to dyeing were treated as excisable under Tariff Item 22(1)(b) because the tariff language covered fabrics processed by bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, or any other listed process, as well as any two or more of them. The provision was read disjunctively, so even a single specified process such as dyeing was sufficient to attract excisability. The view that two or more processes were required was rejected, and the assessee's contention failed. en-us Mon, 06 Jun 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74759 Man-made fabrics subjected only to dyeing were treated as excisable under Tariff Item 22(1)(b) because the tariff language covered fabrics processed by bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, or any other listed process, as well as any two or more of them. The provision was read disjunctively, so even a single specified process such as dyeing was sufficient to attract excisability. The view that two or more processes were required was rejected, and the assessee's contention failed. Case-Laws Central Excise Mon, 06 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74759