1991 (5) TMI 142 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta granted a stay application filed by the Petitioners regarding the classification of their manufacturing process for 'Flock' fabrics. The Department contended that cutting fibers into lengths not exceeding 5 mm creates an excisable product, but the Tribunal found that cutting alone does not constitute manufacture as per legal precedent. The Tribunal granted the stay based on the legal position regarding processes of manufacture specified in Section 2(f) and Chapter Notes.