1995 (5) TMI 162 - AT - Central Excise

Summary

The appeal was against the classification of synthetic tops under Tariff Item 18 of the Central Excise Tariff. The appellant argued that the processes undertaken did not amount to manufacture, citing a previous decision. The respondent argued that the processes included activities beyond garnetting. The Tribunal found that the processes involved were more than incidental to spinning, converting the yarn into a different commodity. Tops are an intermediate product between fiber and yarn, used for making worsted yarns. The appeal was dismissed.