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TMI Blog2004 (9) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... daram, Vice-President]. The issue for determination in this appeal is whether the process of washing acrylic knitted fabric cut to size, and packing them in polythene bag bearing the name Stay Free Washable Cover , on job work basis for M/s. Johnson Johnson Ltd., amounts to manufacture resulting in a new product falling classification under CETA sub heading 5601.22. According to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule to the CETA, 1985, which states that in relation to the products referred to in this Chapter, bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, tentering, hear-setting, crease-resistant, organdie processing or any other process or any one or more of these process shall amount to manufacture and has yet classified the product in dispute under Chapter Heading 56.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for the same purpose i.e. as a cover for sanitary napkin. 4. The emphasis placed by the ld. SDR in his argument before us that washing of the cover is very essential for hygiene is misplaced, as the cover is to be washed by the user after use and the cover can be washed up to 90 times. There is no note in Chapter 56 (or even in Chapter 60 for that matter) that washing, drying and packing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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