https://www.taxtmi.com/caselaws?id=248329 Processing grey fabrics on a job-charge basis by an independent processor was treated as manufacture for cess purposes because bleaching, dyeing, finishing and similar operations bring into existence a distinct textile article. The Tribunal held that the levy under Section 5A(1) of the Textiles Committee Act extends to textiles manufactured in India, and that the term "textiles" is broad enough to cover fabrics, cloth, yarn, garments and related fibre-based articles. The proviso to Section 5A(1) was held to be a limited exemption for textiles manufactured from handloom or powerloom industry, not processed fabrics handled by job workers. The departmental circular applicable to mill-removed textiles was held inapplicable, so the processor was liable to cess and the demand was sustained. en-us Tue, 06 Mar 2012 00:00:00 +0530 Mon, 09 Jun 2014 15:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248329 Processing grey fabrics on a job-charge basis by an independent processor was treated as manufacture for cess purposes because bleaching, dyeing, finishing and similar operations bring into existence a distinct textile article. The Tribunal held that the levy under Section 5A(1) of the Textiles Committee Act extends to textiles manufactured in India, and that the term "textiles" is broad enough to cover fabrics, cloth, yarn, garments and related fibre-based articles. The proviso to Section 5A(1) was held to be a limited exemption for textiles manufactured from handloom or powerloom industry, not processed fabrics handled by job workers. The departmental circular applicable to mill-removed textiles was held inapplicable, so the processor was liable to cess and the demand was sustained. Case-Laws Central Excise Tue, 06 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248329