2007 (10) TMI 19

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..... Heard the both sides. 3. The relevant facts, in brief, are as follows : (a) The respondent procures/receives woven pile fabrics falling under chapter heading 5801.21 and subjects the same to the process of float cutting and brushing with the help of power operated machines. (b) On the basis of investigation, a show cause notice was issued and the original authority held that these processes w....

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.... brushing process will not amount to a process which will not attract levy of duty. Therefore, he seeks setting aside the order of the Commissioner (Appeals) and restoration of the order of the Commissioner (Appeals). 5. The learned advocate for the respondent supports the order of the Commissioner (Appeals) and relies upon decision in the case of CCE, Mumbai-IV v. Velcord Textiles, 2004 (173) E.....

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....g would not fall under the category of "any other process" as mentioned under chapter Note 8 of Ch. 58. Board observed that "any other process" appearing in chapter note 8 or in the text of sub-heading 5801.22 should necessarily be a process belonging to same class or genus as preceeding and to which the woven cut float pile fabrics are subjected to and not a process before the cut float pile fabr....