2001 (6) TMI 224

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.... manufacturing textile fabrics, also do job work; that they received knitted pile fabrics in grey form from M/s. Dhvani Terefebs Exports Pvt. Ltd; that they received grey fabrics in running length of 300 mtrs which is being cut by them into convenient lengths according to the size of their machines and then they undertake the process of washing, dyeing and bleaching, hydro extracation, tumble dyeing and drying; that before 23-7-1996 both grey and processed fabrics were classified by the Department under Heading 60.01 of the Schedule to the Central Excise Tariff Act; that with the grant of exemption to goods falling under Heading 60.01, three show cause notices were received by them for classifying the processed fabrics under Heading 63.07 a....

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....) E.L.T. 24 (T), wherein it was held that a hollow tubular fabric cut into required length cannot be said to be "cut into square or rectangles." But the fabrics are not articles in the finished state ready for use without sewing or other working. Reliance was also placed on the decision in the case of CCE, Coimbatore v. Terrytex - 1997 (91) E.L.T. 169 (T), wherein it was held that in case sewing is required for making the goods ready for use, the same would stand precluded from the scope of made up articles as set out under Section Note 5(b) to Section XI. Finally the ld. Advocate submitted that it is settled legal position that where a particular expression has been defined in the tariff for the purpose of particular heading or chapter, an....