2004 (3) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mehra, Consultant, for the Appellant. Shri Kumar Santosh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by M/s. Amritsar Swadeshi Woollen Mills the issue involved is whether woollen fabrics come into existence during the process of manufacture of blankets. 2. Shri R.L. Mehra, learned Consultant, submitted that the department has con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....blankets were having dividing line at the unprocessed stage; that the so-called running length fabric at unprocessed stage has predetermined dividing lines clearly indicating that these are blankets of a predetermined size; that after processing, the blankets are cut at the point of the dividing line; that as such at no stage the so called processed fabric emerges in the manufacture of blankets. F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmissions of both the sides. We observe from the letter dated 12-1-2004 of Central Excise Range brought on record by the learned SDR that the process of manufacture is as follows :- "Yarn is put on the power loom and on the power loom itself blankets are manufactured with fringes or dividing lines in weaving itself and each piece of blanket is earmarked and separated from the other by fringes ....