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1986 (12) TMI 36 - SC - Central ExciseWhether the processes of bleaching, dying, printing, mercerising etc. carried on by a processor on job work basis in respect of grey cotton fabrics and man-made fabrics belonging to the customer and entrusted by him for processing amount to 'manufacture' within the meaning of the Central Excises and Salt Act as it stood prior to its amendment by the Central Excise and Salt and Additional Duty of Excise (Amendment) Act, 1980? Held that:- Correct mode of determination of the assessable value of the processed fabric in the hands of the processor who does job work in respect of grey cloth supplied by the manufacturer or trader. Refer these writ petitions and appeals to a larger Bench of five Judges. Of course, when these writ petitions and appeals are referred to the larger Bench it will be open to the larger Bench to consider not only the question of determination of the assessable value but also the other question, namely, whether processing of grey fabric by a processor on job work basis constitutes manufacture, because the judgment in Empire Industries case (1985 (5) TMI 215 - SUPREME COURT OF INDIA) which has decided this question in favour of the Revenue and against the processor is a Judgment of a Bench of only three Judges and now the present writ petitions and appeals will be heard by a Bench of five Judges.
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