https://www.taxtmi.com/caselaws?id=352999 Cropping of grey cotton and man-made fabrics was analysed under Chapter Note 3 of Chapter 52 and Chapter Note 4 of Chapter 55 to determine whether it amounted to "any other process" constituting manufacture. Applying noscitur a sociis, the note was read with the listed processes such as bleaching, mercerising, dyeing and printing, and cropping was treated as a mere mechanical finishing operation that did not cause a permanent change, create a new commercially different product, or fall within the same genus. Cropping therefore did not amount to manufacture, the fabrics remained grey fabrics, and the duty demand and penalty could not stand. 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 was analysed under Chapter Note 3 of Chapter 52 and Chapter Note 4 of Chapter 55 to determine whether it amounted to "any other process" constituting manufacture. Applying noscitur a sociis, the note was read with the listed processes such as bleaching, mercerising, dyeing and printing, and cropping was treated as a mere mechanical finishing operation that did not cause a permanent change, create a new commercially different product, or fall within the same genus. Cropping therefore did not amount to manufacture, the fabrics remained grey fabrics, and the duty demand and penalty could not stand. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352999