2003 (11) TMI 448

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....t. S/Shri Willingdon Christian, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue raised in both the above-mentioned appeals of the Revenue is the same. Accordingly, they are taken up together and are disposed of under this common order. 2. The respondents in both the cases are exporters of fabrics. They obtained intermediate goods namely, filament/partiall....

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....mmissioner allowed their appeals and held that their case was covered by the exemption. He also noted that the definition of 'manufacture' under Rule 13 (which related to non-duty paid export under bond of goods), covered also processes of blending of any goods or making alteration or other operation thereon. Commissioner (Appeals) reached a finding that such broad definition of 'manufacture' unde....