2000 (5) TMI 302

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....Shri M.H. Patil, Advocate, for the Appellant. Shri G.R. Dev, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)] - These Appeals are taken up for decision after waiving deposit with consent of both sides. 2. The appellant has a composite mill in which the process of spinning of yarn, weaving of fabrics and processing of such fabrics takes place. The appellant utilise....

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....ufacture certain process specified therein. He found that it would be covered by the residuary expression "and any other process" occurring in that note. 4. The advocate for the appellant cites before us an order No. 55/2/99-CX, dated 26-11-1999 (reproduced in 1999 (114) E.L.T. T 50) passed by the Board under section 37B of the Act. This order provides that the duty on yarn, which is sized....