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TMI Blog2003 (12) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Justice K.K. Usha, President]. - When this appeal at the instance of the Revenue was taken up for hearing an application for adjournment on the side of the Respondent was brought to our notice. Since the appeal is of the year 1998 we are not inclined to adjourn this case. We therefore proceeded to hear the Departmental Representative and perused the records of the case. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 5507.00 and 5508.00 are quoted below : "5507.00 Fabrics of man-made staple fibres, - NIL (a) woven, and (b) not subjected to any process. 5508.00 Fabrics of man-made staple fibres (excluding fabrics covered under Heading Nos. 55.11 and 55.12), - 20% (a) woven on looms other than handlooms, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o separate cloth rolls. They are then subjected to uniform pile cutting. Bottom roll is put through back scrapping machine for the removal of the extra wrap threads present at the back of the fabric. The rolls are then taken on velour finishing machine for level cutting of pile. The fabric is then subjected to application of temperature from both the sides and rotary brush cleans fabrics as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 2(f)(v) of the Central Excises and Salt Act, 1944 took the view that the term "any other process" should be a process which impart a change of a lasting character to the fabrics either by the addition of some chemical in the fabrics or otherwise. In Mafatlal Fine Spinning & Mfg. The Supreme Court took the view that both calendering and shearing are finishing processes, yet the unprocessed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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