1989 (6) TMI 122

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....rits. Therefore, we proceeded to hear Smt. Vijay Zutshi, learned SDR for the Appellant-Collector. After hearing the learned SDR and on going through the records of the case, it was held by us that the appeals should be dismissed and it was so announced in the Court. Now, we proceed to record hereunder the detailed reasons for our holding so :- 2. The question involved in both the appeals is whether 'garnetting' of waste would amount to a process of 'manufacture'. The Collector of Central Excise (Appeals) set aside the order of the Assistant Collector and held that 'garnetting' is not manufacture as contemplated by Section 2(f) of the Central Excises and Salt Act, 1944 and, therefore, it was held that the goods arising after the process of ....

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....Garnett : 1. A machine for removing foreign materials from fibre before it is carded. 2. A machine for converting textile waste to fibre. 3. The waste products of a garnett machine." "Garnetting: The reduction of textile waste materials to fibre." 4. The next authority on the subject placed before us is the 'Complete Textile Encyclopaedia' by V. R. Barve, wherein the definition of 'garnetting' is given as follows :- "A shredding process - an operation in woollen manufacture whereby cloth, rags or 'Wastes' are reduced to fibre stage, suitable for reworking into yarns or cloths." 5. Finally she refers us to 7th Edition of 'Textile Terms and Definitions', complied by the Textile Terms and Definitions Committee of the Textile Institute, Man....