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2017 (1) TMI 649 - AT - Central ExciseManufacture - garnetting of synthetic filament/fibre waste - Held that: - as regards the processing of carding and garneting of textile waste, this Tribunal in the case of Collector of Central Excise v. Amritsar Swadeshi Woollen Mills [1989 (6) TMI 122 - CEGAT, NEW DELHI] has clearly held that the process does not amount to manufacture. Prior to insertion of Chapter Note 3 it was clearly held in Amritsar Swadeshi Woollen Mills [1989 (6) TMI 122 - CEGAT, NEW DELHI] that garneting is not amounting to manufacture. Subsequently, even after insertion of Chapter Note 3 which does not provide the process of garneting/carding amounts to manufacture the process remain as non-manufacturing activity. We are, therefore, of the considered view that the process of garneting/carding of textile waste does not amount to manufacture and hence not liable to duty. Appeal allowed - decided in favor of appellant.
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