https://www.taxtmi.com/caselaws?id=352999 Cropping of grey cotton and man-made fabrics, involving removal of loose ends and projecting fibres for a clean and smooth appearance, does not constitute manufacture under the relevant Central Excise Tariff chapter notes. Applying noscitur a sociis, "any other process" covers processes of the same kind as bleaching, mercerising, dyeing and printing. As cropping causes no permanent change in the fabric's character and creates no new commercially distinct product, the fabrics remain grey fabrics. Consequently, cropping does not disentitle the goods from exemption, and duty and penalty cannot be sustained on that basis. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352999 Cropping of grey cotton and man-made fabrics, involving removal of loose ends and projecting fibres for a clean and smooth appearance, does not constitute manufacture under the relevant Central Excise Tariff chapter notes. Applying noscitur a sociis, "any other process" covers processes of the same kind as bleaching, mercerising, dyeing and printing. As cropping causes no permanent change in the fabric's character and creates no new commercially distinct product, the fabrics remain grey fabrics. Consequently, cropping does not disentitle the goods from exemption, and duty and penalty cannot be sustained on that basis. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352999