TMI Blog1991 (5) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... houdhury, SDR, for the Respondents. [Order per : S. K. Bhatnagar, Member (T)]. This is a Stay Application filed by the Petitioners with reference to the order of the Collector (Appeals), Calcutta dated 21-9-1990. The learned Counsel, Shri S. K. Bagaria stated that they are manufacturers of Flock fabrics and for this purpose they purchase duty-paid fibres from the market and cut them to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent proceedings. However, in so far as the present case is concerned the basic dispute is about the RG-1 point. 4. It is their submission that RG-1 stage represents the stage at which the process of manufacture is complete. Therefore, it is required to be decided as to what constitutes the manufacture and when it is complete. 5. It is, therefore, their contention that cutting by itself does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial described by the learned Counsel are broadly correct and there is no doubt and dispute about this. In response to a further question from the Bench, the Department could not show that the process of cutting has been specified as a process of manufacture or as a process amounting to manufacture of items falling under 5601.00. 9. Both the sides agreed that in various other Chapters, certa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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