https://www.taxtmi.com/caselaws?id=83145 Knitted pile fabrics produced as knitted grey fabric, without proof of stentering or other post-manufacture finishing, remain classifiable under Heading 55.07 rather than Heading 55.08. The material on record, including the machine certificate and technical evidence, indicated that the alleged stentering was not established, and the processes of dyeing, coating, back coating, shearing and polishing were treated as part of manufacture of the knitted fabric itself. On that basis, the fabrics continued to correspond to woven grey fabrics under Heading 55.07 and stayed within the exemption granted by Notification No. 109/86-C.E. as amended. en-us Fri, 29 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83145 Knitted pile fabrics produced as knitted grey fabric, without proof of stentering or other post-manufacture finishing, remain classifiable under Heading 55.07 rather than Heading 55.08. The material on record, including the machine certificate and technical evidence, indicated that the alleged stentering was not established, and the processes of dyeing, coating, back coating, shearing and polishing were treated as part of manufacture of the knitted fabric itself. On that basis, the fabrics continued to correspond to woven grey fabrics under Heading 55.07 and stayed within the exemption granted by Notification No. 109/86-C.E. as amended. Case-Laws Central Excise Fri, 29 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83145