1995 (5) TMI 162

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..... , for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal is against the order of Collector of Central Excise (Appeals), Bombay, confirming the classification of synthetic tops manufactured by the appellant under Tariff Item 18 of the erstwhile Central Excise Tariff. 2. Shri R. Parthasarthy, Advocate for the appellant stated that, as asked for by the Bench, he has filed .....

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..... rom them after payment of duty applicable. The waste purchased by them is first sorted out, then cut in the smaller lengths and subsequently opened out by passing through the carding machine. After processing through the carding machine, the product is collected in a rope form as a [sliver]. It is then garnetted to make the fibre lie in a parallel form. Subsequently, the [sliver] is passed through .....

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..... into a different commodity. The tops are an intermediate product between the fibre and the yarn the fact that the fibre and waste are combed in order to remove short fibre and to ensure proper orientation so as to be used for spinning a particular kind of yarn, worsted yarn, is of significance. In other words the processes are something more than a mere opening up of fibres. 6. Fairchild's .....

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