1996 (1) TMI 129

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.... Excise and Gold (Control) Appellate Tribunal, dated 17-5-1995. The question for consideration was whether the garnetting i.e. the process of recovering fibres from hard twisted thread, washing, sorting, cutting, carding, orientation of fibres and combing amount to manufacture. The Tribunal has answered the question in the affirmative departing from its earlier view which it seems to have omitted ....