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    <title>Whether the processes of washing, stentering, calendaring etc. and thereafter chemical padding and special finishing of fabric amounting to manufacture subject to Excise Duty?</title>
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    <description>The tribunal found that washing, stentering, calendaring, chemical padding and special finishing that impart temporary stiffness do not produce goods of a new name and therefore do not constitute manufacture for excise purposes; such activities also do not amount to deemed manufacture and the phrase &quot;any other process&quot; must be read in the extended sense of manufacture, so these finishing processes on dyed cotton-polyester lungi fabrics fall outside excisable manufacture.</description>
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    <pubDate>Wed, 10 Sep 2008 00:35:26 +0530</pubDate>
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      <title>Whether the processes of washing, stentering, calendaring etc. and thereafter chemical padding and special finishing of fabric amounting to manufacture subject to Excise Duty?</title>
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      <description>The tribunal found that washing, stentering, calendaring, chemical padding and special finishing that impart temporary stiffness do not produce goods of a new name and therefore do not constitute manufacture for excise purposes; such activities also do not amount to deemed manufacture and the phrase &quot;any other process&quot; must be read in the extended sense of manufacture, so these finishing processes on dyed cotton-polyester lungi fabrics fall outside excisable manufacture.</description>
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