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TMI Blog2011 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... sue that is also required to be considered - These are issues which require de novo consideration by the Tribunal in the light of all the relevant provisions of law. All these issues also go to the root of the dispute in question and, therefore, they are required to be considered and decided by the Tribunal. - 5738 of 2007 - - - Dated:- 17-3-2011 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to fabrics of the chapter bleaching, mercerising, dyeing, printing, water proofing, shrink proofing, tentering, heat-setting, crease resistance, organdie processing or any other process or any one or more of these processes shall amount to manufacturing . Relying on the aforesaid notes, it was contended by the appellant that even the process of dyeing and bleaching of embroidery would amount to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent, would be a process of manufacture and, therefore, classifiable under sub-heading 5805.19. The aforesaid issue which is required to be resolved and decided has not been decided by the Tribunal effectively with reference to all the relevant provisions as it has only relied on and followed the decision of the Larger Bench of the Tribunal in the case of Haren Textiles Ltd. v. CCE, Mumbai [Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are issues which require de novo consideration by the Tribunal in the light of all the relevant provisions of law. All these issues also go to the root of the dispute in question and, therefore, they are required to be considered and decided by the Tribunal. 6. Consequently, we set aside the impugned judgment and order passed by the Tribunal dated 9-8-2005 and remit back the matter to the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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