https://www.taxtmi.com/caselaws?id=53540 Carding, knitting, shearing and back-coating on knitted pile fabric were held not to amount to manufacture under Chapter Note 4 to Chapter 60 because that note covers only specified textile processes and processes of the same kind. The record showed no bleaching, mercerising, dyeing, printing, waterproofing, shrink-proofing, tentering, heat-setting, or analogous process, and no evidence of drying through a hot air chamber or similar machine. The words "any other process" were read ejusdem generis with the listed processes. Prior payment of duty did not bar the claim to exemption when the fabric remained unprocessed, so the goods were treated as exempt from duty. en-us Mon, 08 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 17:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53540 Carding, knitting, shearing and back-coating on knitted pile fabric were held not to amount to manufacture under Chapter Note 4 to Chapter 60 because that note covers only specified textile processes and processes of the same kind. The record showed no bleaching, mercerising, dyeing, printing, waterproofing, shrink-proofing, tentering, heat-setting, or analogous process, and no evidence of drying through a hot air chamber or similar machine. The words "any other process" were read ejusdem generis with the listed processes. Prior payment of duty did not bar the claim to exemption when the fabric remained unprocessed, so the goods were treated as exempt from duty. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53540