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1989 (1) TMI 126 - SC - Central ExciseWhether the appellant, which manufactures cotton fabrics on power looms which is otherwise exempt from duties of excise and the additional duties of excise respectively under Notification No. 230/77 and 231/77 dated 15.7.1977, looses the benefit of exemption by process of 'calendering' on a calendering plant situated in the appellant's premises? Held that:- In the present case the expressions 'bleaching, mercerising, dyeing, printing, water-proofing, rubberising, shrink-proofing, organdie processing' which precede the expression 'or any other process' contemplate processes which impart a change of a lasting character to the fabric by either the addition of some chemical into the fabric or otherwise. 'Any other process' in the section must, share one or the other of these incidents. The expression "any other process" is used in the context of what constitutes manufacture in its extended meaning and the expression "unprocessed" in the exempting notification draws its meaning from that context. The principle of construction considered appropriate by the Tribunal in this case appears to us to be unsupportable in the context in which the expression "or any other process" has to be understood. This appeal is allowed, the appeal before the Appellate Tribunal is remitted to it for a fresh disposal in accordance with law.
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