Hon’ble Supreme Court’s judgment in the case of CCE, Bombay vs M/s Maharashtra Fur Fabric Ltd reported in 2002(145)ELT 287(SC).

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..... tioned judgment of the Hon'ble Supreme Court. In this case, M/s Maharashtra Fur Fabric Ltd were manufacturing high fur fabrics by silver knitting process. In classification list filed by the party, the product were classified under Heading 60.01 and the benefit of the Notification No.109/1986-CE, dated 27.2.86 as amended by Notification No. 3/1988-CE, dated 19.1.88 was claimed attracting nil rate .....

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..... processes", the respondent would lose the benefit of the exemption. It is a well established principle that general terms following particular expressions take their colour and meaning as that of the preceding expressions, applying the principle of ejusdem generis rule, therefore, in construing the words 'any other process', the import of the specific expressions will have to be kept in mind. It f .....

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