1997 (4) TMI 181

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..... ts. [Order per : J.H. Joglekar, Member (T)]. - The respondent assessee manufactured Empire tape bias cut. The input was hand-bleached cotton fabric. The fabrics were cut manually in a particular shape. The pieces were joined together by gumming at the edges. The joined fabrics were then socked in chemical compound. After drying, the fabrics were put through a cutter and cut tapes were placed in .....

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..... lower orders and heard the submissions made by both sides. 4. From the order of the Assistant Collector, it appears that subsequent to the receipt of hand-bleached cotton fabrics from outside, certain processes are undertaken by the assessees attracting levy of duty under Heading 19(1)(b). The logic of the Assistant Collector was that bias cutting was a process of manufacture of cotton fabri .....

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