https://www.taxtmi.com/caselaws?id=91818 Winding or rolling elastic tapes was not treated as a process excluded by the proviso to Notification No. 109/86 because the exclusion applied only to processes akin to bleaching, dyeing, printing or similar operations that bring about a lasting change in the fabric. The goods were regarded as fabrics for the purpose of the notification, and the operation was found to be merely winding or rolling without any change in structure or character. On that basis, the proviso did not apply and the exemption benefit under Notification No. 109/86 remained available. en-us Thu, 20 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91818 Winding or rolling elastic tapes was not treated as a process excluded by the proviso to Notification No. 109/86 because the exclusion applied only to processes akin to bleaching, dyeing, printing or similar operations that bring about a lasting change in the fabric. The goods were regarded as fabrics for the purpose of the notification, and the operation was found to be merely winding or rolling without any change in structure or character. On that basis, the proviso did not apply and the exemption benefit under Notification No. 109/86 remained available. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91818