https://www.taxtmi.com/caselaws?id=89679 Woollen pile knitted fabric was treated as a pile fabric with a cotton base and woollen pile, and Section Note 14 of Section XI was applied to uphold classification under Tariff Heading 6001.19 rather than Heading 52.05. The tumbling dry process was held not to create a new commodity and, even when carried out with power, did not amount to manufacture. On that basis, the product remained eligible for Notification No. 109/86-C.E., and the duty demand could not survive. en-us Tue, 22 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89679 Woollen pile knitted fabric was treated as a pile fabric with a cotton base and woollen pile, and Section Note 14 of Section XI was applied to uphold classification under Tariff Heading 6001.19 rather than Heading 52.05. The tumbling dry process was held not to create a new commodity and, even when carried out with power, did not amount to manufacture. On that basis, the product remained eligible for Notification No. 109/86-C.E., and the duty demand could not survive. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89679