https://www.taxtmi.com/caselaws?id=165780 Woollen felts manufactured by the assessee were held not to be correctly treated as processed fabrics, other, because the factory did not carry on spinning or weaving and could not be regarded as a composite mill. The felt was also not a woven product, so the lower authorities' basis for classifying it as woollen fabric and denying tariff-value adoption failed. On that footing, the claimed classification and notification benefit remained available to the assessee. en-us Sat, 31 Jan 1981 00:00:00 +0530 Tue, 12 Aug 2014 10:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165780 Woollen felts manufactured by the assessee were held not to be correctly treated as processed fabrics, other, because the factory did not carry on spinning or weaving and could not be regarded as a composite mill. The felt was also not a woven product, so the lower authorities' basis for classifying it as woollen fabric and denying tariff-value adoption failed. On that footing, the claimed classification and notification benefit remained available to the assessee. Case-Laws Central Excise Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165780