TaxTMI 
TaxTMI 
1999 (3) TMI 141
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....spondents. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides, after waiving deposit. 2. Appellant was engaged in processing of textile fabrics during the period with which we are concerned, 1-3-1986 to 28-2-1989. Duty has been demanded on the embroidered grey fabrics which the appellant received, on the ground that the processes of bleaching and....
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.... these, if carried out in relation to products of headings specified therein, shall amount to manufacture. Embroidered fabric classifiable under Heading 58.05 of the Tariff. From 1-3-1986 till the tariff was amended in February, 1989 the only note of this kind in Chapter 58 is Note 7 which provides that the processes specified in sub-headings 5802.12, 5802.14 shall amount to manufacture. Heading 5....
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.... not specify which of the factors specified in the proviso would apply, for what reason this would apply. He cites the decision of the Supreme Court in H.M.M. Ltd v. C.C.E. - 1995 (76) E.L.T. 497. 4. The departmental representative adopts the reasoning in the order of the Commissioner emphasised the finding that no classification list or other such documents by which the assessee intimated the de....
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....mount to manufacture. The goods referred to in these two sub-headings are, as we have seen, terry-towelling and similar woven-fabrics of cotton or man-made textile-material. Therefore it is only processes applied to such goods specified in the sub-heading would be considered to be manufacture. After its amendment of note in 1989, this note reads : "In relation to the products of sub-heading Nos. ....