https://www.taxtmi.com/caselaws?id=35288 Woven cotton fabrics subjected to calendering with plain rollers were treated as falling under the specific exemption entry for woven cotton fabrics subjected to listed processes, not the general entry for cotton fabrics simpliciter. The notification was read to include calendering within the processed-fabrics entry, and the exclusion of calendering with grooved rollers supported the view that plain-roller calendering remained covered. Whether calendering amounted to manufacture was treated as irrelevant because the dispute concerned classification after the process had been undertaken. On that reading, the prescribed condition for exemption was not met and the exemption was unavailable. en-us Fri, 20 Feb 2009 00:00:00 +0530 Thu, 11 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35288 Woven cotton fabrics subjected to calendering with plain rollers were treated as falling under the specific exemption entry for woven cotton fabrics subjected to listed processes, not the general entry for cotton fabrics simpliciter. The notification was read to include calendering within the processed-fabrics entry, and the exclusion of calendering with grooved rollers supported the view that plain-roller calendering remained covered. Whether calendering amounted to manufacture was treated as irrelevant because the dispute concerned classification after the process had been undertaken. On that reading, the prescribed condition for exemption was not met and the exemption was unavailable. Case-Laws Central Excise Fri, 20 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35288