9911796707
TMI Blog1998 (9) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... come under Tariff Heading 56.03. 2. The respondent had filed a Classification List No. 7/89-90, dated 28-8-1989 for non-woven fabrics subjected to process of dyeing and heat setting and claimed the same as non-chargeable to duty as the process was done by them did not amount to manufacture within the meaning of Section 2(f) of the Central Excises Salt Act. It was also argued by the respondent that such a process would not amount to manufacture within the meaning of Chapter 56 of the CETA. The Assistant Collector did not agree with it because it was not necessary that every process should be defined under chapter notes as process of manufacture as has done in the case of Chapters 52, 54, 55 etc. Therefore, he approved the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal commodity, but is, instead recognized as distinct, and new article, this should be kept in mind. He also relies on the judgment of the Supreme Court in case of M/s. Empire Industries v. U.O.I. - 1985 (20) E.L.T. 179 for the proposition that to constitute a manufacture it was not necessary that one should absolutely make out a new thing because it was well-settled that one cannot absolutely make a thing by hand in the sense that nobody can create a matter by hand. It is a transformation of the matter into some thing else and that something else was only questioned of degree, whether that something else was different commercial commodity having its distinct, character, use and name and commercially known as such, it has to be kept in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn in the commercial parlance. It is not necessary that in the same Tariff heading there cannot be manufacture. The Collector (Appeals) in the impugned order has held as follows :- A perusal of the tariff structure shows that sub-heading 5603.00 of the Central Excise Tariff Schedule, 1985 covers non-wovens, whether or not impregnated, coated, covered or laminated. This means that all non-wovens whether plain or processed are covered under the sub-heading according to HSN Explanatory Note under Heading 56.03 appearing on page 775, non-wovens can be produced in various ways and production can be conveniently divided into three stages, web formation, bonding and finishing. Dyeing, printing, impregnation coating or lamination are listed as fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (38) E.L.T. 535 at para 16 thereof at page 548 it has been held as follows :- On consideration of the matter we are persuaded to think that the view taken in the Empire Industries case that `Grey-fabric after they undergo the various processes of bleaching, dyeing, sizing and printing, finishing etc. emerges as a commercially different commodity with its own price-structure, custom and other commercial incidents and that there was in that sense a `manufacture within the meaning of Section 2(f), even as unamended, is an eminently plausible view and is not shown to suffer from any fallacy. Therefore we are of the view that the view taken by the Collector (Appeals) is wrong. 7. One more aspect is required to be dealt with about doubl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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