https://www.taxtmi.com/caselaws?id=53063 Float cutting of woven pile fabrics was treated as manufacture under Section 2(f) of the Central Excise Act, 1944, but that process did not alter the tariff classification. The goods remained woven pile fabrics under sub-heading 5801.21 and did not move to cut pile fabrics under sub-heading 5801.22. The circular relied on by the assessee treated cut-float pile fabrics and cut pile fabrics as woven pile fabrics not subjected to a different process, and the Revenue failed to establish any basis for applying Chapter Note 8 to Chapter 58 for reclassification. The duty demand was therefore not sustainable. en-us Wed, 11 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 13:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53063 Float cutting of woven pile fabrics was treated as manufacture under Section 2(f) of the Central Excise Act, 1944, but that process did not alter the tariff classification. The goods remained woven pile fabrics under sub-heading 5801.21 and did not move to cut pile fabrics under sub-heading 5801.22. The circular relied on by the assessee treated cut-float pile fabrics and cut pile fabrics as woven pile fabrics not subjected to a different process, and the Revenue failed to establish any basis for applying Chapter Note 8 to Chapter 58 for reclassification. The duty demand was therefore not sustainable. Case-Laws Central Excise Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53063