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2009 (2) TMI 485 - AT - Indian LawsCess u/s 5A(1) of the Textile Committee Act, 1963 - Manufacture - The Hon’ble Apex Court in the case of M/s. Ujagar Prints & Ors. v. Union of India & Ors [1988 -TMI - 42346 - SUPREME COURT OF INDIA], held that processing like bleaching, dyeing, printing or finishing, etc. amounts to manufacture and, therefore, the processing activities carried out by the Appellants amount to manufacture of textile and, therefore, liable to pay the cess in terms of Section 5A(1) of the Textile Committee Ac. - the issuance of Demand Notice cannot be faulted as it is issued in accordance with law and sustainable. There is no merit in the Appeal and hence it is dismissed.
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