TaxTMI 
TaxTMI 
Cropping Fabric Not Considered "Any Other Process" Under Chapter Notes 52 and 55 of Central Excise Tariff Act 1985.
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....Manufacture - The process of "cropping", which merely involves cutting away mechanically loose ends from the fabric to give a clean and smooth appearance will not fall within the ambit of "or any other process" for the purposes of Chapter Note 3 of Chapter 52 or Chapter Note 4 of Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 - AT....