https://www.taxtmi.com/caselaws?id=85891 Rule 96D of the Central Excise Rules, 1944 permits specified cotton, jute and man-made fabrics to be removed without duty for processing in another factory. Because the rule does not define "process", its meaning must be determined consistently with the tariff scheme and the relevant chapter notes identifying processes for different fabric categories. Whether lamination qualifies as a permissible process, and whether the base fabric remains under the same tariff heading after lamination, gives rise to a question of law. The issue was referred to the High Court concerning duty-free removal of base fabrics for lamination. 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 specified cotton, jute and man-made fabrics to be removed without duty for processing in another factory. Because the rule does not define "process", its meaning must be determined consistently with the tariff scheme and the relevant chapter notes identifying processes for different fabric categories. Whether lamination qualifies as a permissible process, and whether the base fabric remains under the same tariff heading after lamination, gives rise to a question of law. The issue was referred to the High Court concerning duty-free removal of base fabrics for lamination. Case-Laws Central Excise Thu, 06 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85891