https://www.taxtmi.com/caselaws?id=114669 Processes on knitted pile fabric such as carding, knitting, shearing and back-coating were not treated as manufacture under Chapter Note 4 to Chapter 60 because they were neither expressly covered nor shown to be processes of the same genus as those listed. The expression "any other process" was construed by ejusdem generis, limiting it to similar textile processes. On the facts, the fabric remained unprocessed, and prior payment of duty did not bar exemption. The duty demand was therefore held unsustainable, and the assessee was entitled to the relevant exemption notifications. en-us Mon, 08 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 17:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114669 Processes on knitted pile fabric such as carding, knitting, shearing and back-coating were not treated as manufacture under Chapter Note 4 to Chapter 60 because they were neither expressly covered nor shown to be processes of the same genus as those listed. The expression "any other process" was construed by ejusdem generis, limiting it to similar textile processes. On the facts, the fabric remained unprocessed, and prior payment of duty did not bar exemption. The duty demand was therefore held unsustainable, and the assessee was entitled to the relevant exemption notifications. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114669