https://www.taxtmi.com/caselaws?id=78218 Shearing, back-coating and allied operations on knitted pile fabrics do not constitute manufacture under Chapter Note 4 to Chapter 60 unless they are akin to the specified textile processes and produce a permanent or lasting transformation. The operations did not alter the essential character of the grey fabric, convert it into a commercially distinct commodity, or make it dutiable; the fabric therefore remained exempt as unprocessed knitted fabric. A claim based on electrifying polish cannot support duty where it was not properly raised in the show cause notice. en-us Fri, 22 Oct 2010 00:00:00 +0530 Thu, 20 Nov 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78218 Shearing, back-coating and allied operations on knitted pile fabrics do not constitute manufacture under Chapter Note 4 to Chapter 60 unless they are akin to the specified textile processes and produce a permanent or lasting transformation. The operations did not alter the essential character of the grey fabric, convert it into a commercially distinct commodity, or make it dutiable; the fabric therefore remained exempt as unprocessed knitted fabric. A claim based on electrifying polish cannot support duty where it was not properly raised in the show cause notice. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78218