2003 (12) TMI 353

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....t. None, for the Respondent. [Order per : Justice K.K. Usha, President]. -  When this appeal at the instance of the Revenue was taken up for hearing an application for adjournment on the side of the Respondent was brought to our notice. Since the appeal is of the year 1998 we are not inclined to adjourn this case. We therefore proceeded to hear the Departmental Representative and per....

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....c is subjected to process. Relevant portion of 5507.00 and 5508.00 are quoted below : "5507.00 Fabrics of man-made staple fibres, - NIL     (a) woven, and       (b) not subjected to any process.   5508.00 Fabrics of man-made staple fibres     (excluding fabrics covered under Heading Nos. 55.11 and 55.12),....

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....ensure that both inner side fabrics are having piles. These are then rolled through guide roll into separate cloth rolls. They are then subjected to uniform pile cutting. Bottom roll is put through back scrapping machine for the removal of the extra wrap threads present at the back of the fabric. The rolls are then taken on velour finishing machine for level cutting of pile. The fabric is then sub....

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....shwari Cotton Mills, Supreme Court while considering the meaning of the term "any other process" in Section 2(f)(v) of the Central Excises and Salt Act, 1944 took the view that the term "any other process" should be a process which impart a change of a lasting character to the fabrics either by the addition of some chemical in the fabrics or otherwise. In Mafatlal Fine Spinning & Mfg. The Supreme ....