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TMI Blog1998 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated, facts of the case are as follows :- 1.1 The appellants obtained from their sister unit, Saktigarh Textiles Ltd., the consignments of staple fibre and cotton fibre. They converted them into laps after cleaning the said fibre and then they sent back these laps to their sister unit at Burdwan. The said laps were converted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are nothing but fibres themselves only; changing form of the fibre has been done by them and given a specific shape in an elongated form by compressing the fibre. He, therefore, submits that no transformation of any new commodity has taken place at their hands and therefore, they have not manufactured any new goods. He submits that it is a settled position in law that the duty cannot be collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Rayon and Industries Ltd. v. U.O.I. & Others]. He, therefore, prays that the impugned order be set aside and the appeal be allowed. 3. Opposing the contention, ld. JDR, Shri R.K. Roy reiterates the finding of the adjudicating authority which has held that the processes adopted in the manufacture of the laps are manufacturing processes and by these processes a distinct and clearly ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een a sample of laps. As per the process undertaken by the appellants as described by them, they merely clean the staple fibre or the cotton fibre and compress the same. The fibre does not change. In our view no new commodity has come into existence by the process undertaken by the appellants. Therefore, no duty liability would arise on the appellants for producing the laps of cotton fibre or laps ..... X X X X Extracts X X X X X X X X Extracts X X X X
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