2000 (5) TMI 302

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..... H. Patil, Advocate, for the Appellant. Shri G.R. Dev, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)] These Appeals are taken up for decision after waiving deposit with consent of both sides. 2. The appellant has a composite mill in which the process of spinning of yarn, weaving of fabrics and processing of such fabrics takes place. The appellant utilised in its c .....

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..... process specified therein. He found that it would be covered by the residuary expression and any other process occurring in that note. 4. The advocate for the appellant cites before us an order No. 55/2/99-CX, dated 26-11-1999 (reproduced in 1999 (114) E.L.T. T 50) passed by the Board under section 37B of the Act. This order provides that the duty on yarn, which is sized before weaving for ca .....

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..... manufacture no longer continue to the same. 5. The order deals with both cotton and synthetic yarn. Further, we note that therefore chapter 55 did not ever include sizing as a process of manufacture. In view of this fact and the decision of the judgment of the Supreme Court relied upon in this order it would follow that during the relevant period duty to be calculated on the value on unsized yar .....

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