9911796707
TMI Blog1998 (1) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (T)]. The appellants are engaged in the manufacture of flocked fabrics which fall under the subheading 56.06 of the Central Excise Tariff Act, 1985. 2. In the manufacture of such flocked fabrics, the appellants used `flocks which they were manufacturing in their own factory during the relevant period. For the purposes of `flocks which were being consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istinct name, identity and character as soon as they are cut to microsize fragments not exceeding 5 mm. The Department s contention is that the flocks are not ready-to-use condition unless all the subsequent processes referred to above are completed and the same are stored in the air-conditioning room in the appellants factory. 4. Arguing on behalf of the appellants, Shri K.K. Bhattacharjee, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flocked fabrics and as such, do not have any bearing upon the fact of manufacture of flocks. Accordingly, Shri Bhattacharjee submitted that the RG 1 stage for the flocks should be fixed at the point of cutting. 5. Countering the arguments, Shri S.N. Ghosh, learned JDR submitted that the processes of washing, dyeing, drying, sizing, sorting and regaining of requisite moisture in the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, sizing, sorting and moisturisation of bought-out flocks, does not amount to manufacture, inasmuch as no new and different product comes into existence. In that case, the appellants were purchasing the already-cut-flocks from the open market. This fact establishes that the flocks attained their marketable stage prior to all the processes referred to above. If that be so, the cutting of nylon and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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