2004 (9) TMI 411

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....nt. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The issue for determination in this appeal is whether the process of washing acrylic knitted fabric cut to size, and packing them in polythene bag bearing the name "Stay Free Washable Cover", on job work basis for M/s. Johnson & Johnson Ltd., amounts to manufacture resulting in a new p....

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....r CETA sub-heading 5601.22. The Commissioner (Appeals) has relied upon Note 4 to Chapter 60 of the schedule to the CETA, 1985, which states that "in relation to the products referred to in this Chapter, bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, tentering, hear-setting, crease-resistant, organdie processing or any other process or any one or more of these process sh....

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....nto existence. Even without putting the acrylic knitted fabric in a printed polythene bag, it can be used for the same purpose i.e. as a cover for sanitary napkin. 4. The emphasis placed by the ld. SDR in his argument before us that washing of the cover is very essential for hygiene is misplaced, as the cover is to be washed by the user after use and the cover can be washed up to 90 times.....