1995 (5) TMI 162

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....ellant.  Shri Mohan Lal, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal is against the order of Collector of Central Excise (Appeals), Bombay, confirming the classification of synthetic tops manufactured by the appellant under Tariff Item 18 of the erstwhile Central Excise Tariff. 2. Shri R. Parthasarthy, Advocate for the appellant stated that....

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....etic Fibres and Yarn. The goods are purchased from them after payment of duty applicable. The waste purchased by them is first sorted out, then cut in the smaller lengths and subsequently opened out by passing through the carding machine. After processing through the carding machine, the product is collected in a rope form as a [sliver]. It is then garnetted to make the fibre lie in a parallel for....