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TMI Blog1989 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... d for decision on merits. Therefore, we proceeded to hear Smt. Vijay Zutshi, learned SDR for the Appellant-Collector. After hearing the learned SDR and on going through the records of the case, it was held by us that the appeals should be dismissed and it was so announced in the Court. Now, we proceed to record hereunder the detailed reasons for our holding so :- 2. The question involved in both the appeals is whether garnetting of waste would amount to a process of manufacture . The Collector of Central Excise (Appeals) set aside the order of the Assistant Collector and held that garnetting is not manufacture as contemplated by Section 2(f) of the Central Excises and Salt Act, 1944 and, therefore, it was held that the goods arising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined as follows: Garnett : 1. A machine for removing foreign materials from fibre before it is carded. 2. A machine for converting textile waste to fibre. 3. The waste products of a garnett machine. Garnetting: The reduction of textile waste materials to fibre. 4. The next authority on the subject placed before us is the Complete Textile Encyclopaedia by V. R. Barve, wherein the definition of garnetting is given as follows :- A shredding process - an operation in woollen manufacture whereby cloth, rags or Wastes are reduced to fibre stage, suitable for reworking into yarns or cloths. 5. Finally she refers us to 7th Edition of 'Textile Terms and Definitions , complied by the Textile Terms and Definitions Committee of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the technical literature placed before us. The process in respect of which duty is demanded is garnetting which is defined in Indian Standard Glossary of Textile Terms Natural fibres - 232 -1967 as follows:- The process of recovering fibres from hard twisted thread waste, rags, clip pings, etc. especially of wool. The object is to thoroughly break up the material and return it to a fluffy fibrous condition so that it may be re-used in blends or in some cases alone. It is clear from this definition that this process does not involve the emergence of a different commercial commodity with characteristics different from the raw material. The process results only in a re-arrangement of the entangled or twisted mass making it capable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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