2002 (12) TMI 530

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....e, for the Appellant. Shri M.H. Sheikh, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Shri. M.H. Patil, learned Advocate appearing for the appellants states that for a different period the Commissioner (Appeals) in his order dated 28-1-2002 has held that the process of Bleaching and Dyeing undertaken by the appellants on duty paid yarn did not amount to manufacture pr....

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....that even prior to the amendment, the process of bleaching and dyeing was considered amounting to manufacture and that is why the Government had granted exemption to the independent processors. He also states that since the appellants used bleaching and dyeing yarn, the value of bleaching and dyeing have to be included for the purpose of charging duty even if such process did not amount to manufac....