2014 (9) TMI 148 - SCH - Central Excise

Classification - Manufacture - whether the process of dyeing, bleaching and printing of embroidery on grey fabrics, which is the work carried out by the Respondent, would be a process of manufacture and, therefore, classifiable under sub-heading 5805.19 - following the decision in the case of Amar Fabrics Pvt. Ltd. 2011 (3) TMI 244 - SUPREME COURT OF INDIA , matter remanded back to tribunal for de novo consideration.

Summary

The Supreme Court set aside the orders passed by the Customs Excise & Service Tax Appellate Tribunal and remitted the matters for fresh consideration in accordance with the law. The case is covered by a previous order of the Court in Civil Appeal No. 5738 of 2007. The Civil appeals are disposed of with no order as to costs.