1999 (10) TMI 438

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.... Shri R.S. Sangia, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the Order-in-Appeal, dated 20-2-1997 passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad. 2. The appellant M/s. Versatile Enterprises Pvt. Ltd., are engaged in processing of sliver knitted fabrics or yarn knitted fab....

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.... reported in 1989 (40) E.L.T. 218 (S.C). In the case of Mafatlal Fine Spinning & Mfg. Co. Ltd. the Supreme Court held that fabrics continue to be unprocessed (grey) even after calendering and shearing. Calendering and shearing though finishing processes but not manufacturing processes. Following the same, the Tribunal has taken the similar view as can be seen from para 7 of the order in the case o....

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....ot subjected to any processes. Grey fabric is subjected to further process which is subjected to finishing processes. Accordingly, we are of the view that the knitted fabrics obtained by the appellants are not subjected to any processes and hence are classifiable under Heading 55.07 and are eligible to the benefit of Notification No. 109/86-C.E., dated 27th February, 1986 as amended by Notificatio....