https://www.taxtmi.com/caselaws?id=78218 Shearing, back-coating and allied operations on knitted pile fabrics were held not to amount to manufacture under Chapter Note 4 to Chapter 60 because those processes were not akin to the specified textile processes and did not cause the permanent or lasting change contemplated by the note. The fabric remained essentially unchanged in character, so it did not cease to be grey fabric or become a commercially different dutiable product. A new plea based on electrifying polish was also rejected because it was not properly supported by the show cause notice. The goods therefore remained within the exempt category of unprocessed knitted fabric. 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 were held not to amount to manufacture under Chapter Note 4 to Chapter 60 because those processes were not akin to the specified textile processes and did not cause the permanent or lasting change contemplated by the note. The fabric remained essentially unchanged in character, so it did not cease to be grey fabric or become a commercially different dutiable product. A new plea based on electrifying polish was also rejected because it was not properly supported by the show cause notice. The goods therefore remained within the exempt category of unprocessed knitted fabric. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78218