https://www.taxtmi.com/caselaws?id=85891 Rule 96D of the Central Excise Rules, 1944 permits removal of cotton, jute or man-made fabrics without payment of duty for processing in another factory, but the term "process" is not defined and must be read in the context of the tariff scheme. The note explains that the chapter notes and tariff headings separately identify the processes applicable to different fabrics, so the issue whether lamination is a permitted process and whether the goods remain within the same tariff heading after processing raises a question of law. On that basis, the matter was referred to the High Court for determination. en-us Thu, 06 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85891 Rule 96D of the Central Excise Rules, 1944 permits removal of cotton, jute or man-made fabrics without payment of duty for processing in another factory, but the term "process" is not defined and must be read in the context of the tariff scheme. The note explains that the chapter notes and tariff headings separately identify the processes applicable to different fabrics, so the issue whether lamination is a permitted process and whether the goods remain within the same tariff heading after processing raises a question of law. On that basis, the matter was referred to the High Court for determination. Case-Laws Central Excise Thu, 06 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85891