https://www.taxtmi.com/caselaws?id=110250 Woven pile fabric of man-made staple fibre was not treated as subjected to "any other process" merely because it underwent post-weaving finishing operations. The governing test was whether the operations brought about a lasting change in the fabric; temporary improvement or finishing alone was insufficient to attract classification under Heading 55.08. On that reasoning, the fabric retained the benefit of Notification No. 109/86-C.E., and the departmental challenge failed. The lower authorities' view granting exemption was sustained. en-us Thu, 11 Dec 2003 00:00:00 +0530 Sat, 14 Apr 2012 13:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110250 Woven pile fabric of man-made staple fibre was not treated as subjected to "any other process" merely because it underwent post-weaving finishing operations. The governing test was whether the operations brought about a lasting change in the fabric; temporary improvement or finishing alone was insufficient to attract classification under Heading 55.08. On that reasoning, the fabric retained the benefit of Notification No. 109/86-C.E., and the departmental challenge failed. The lower authorities' view granting exemption was sustained. Case-Laws Central Excise Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110250