2001 (6) TMI 394

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... J.H. Joglekar, Member (T)]. The issue involved in this appeal is whether the activity of Nickel Perforated Cylinders being made ready for use in printing of the fabrics would amount to manufacture or not. The Cylinders so purchased are heated and pounded, then degreased by washing, and then are treated with photosensitive chemicals. The design is exposed on the screen against light. The cyli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X