2001 (10) TMI 194

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....r, Member (T)]. - The appellant has facilities in its factory for carrying out bleaching, dyeing, printing and mercerising of textile fabrics. It subjects the fabrics that it buys to any one or more of its processes, pays duty at one time and clears them. Notice issued to it alleged that it was required to pay duty each time the fabric was subjected to one process. Thus, in the case of fabrics whi....

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....rately on each time that the fabric is subjected to one process. This view, however, ignores the words "any one or more of these processes" contained in that note. If it were the intention to demand duty separately on each process, these words would not have been employed. According to us in the manner in which the notes are worded, if the fabric is subjected to one process, it amounts to manufact....