Central Excise - Garnetting / Carding processes on waste of filaments/ waste of staple fibres falling under Chapter 54 and 55 of CETA, 1985 - Whether amounts to manufacture within the meaning of Section 2(f) of the CESA, 1944 - Clarification regarding

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..... e of staple fibres falling under Chapter 54 and 55 of CETA, 1985 - Whether amounts to manufacture within the meaning of Section 2(f) of the CESA, 1944 - Clarification regarding Circular No. 91/2/95-CX Dated 13-1-1995 [From F. No. 208/46/94-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : C .....

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..... n examined by the Board. It is observed that the terms 'garnetting' and 'carding' have been defined as under - Garnetting : The processing of recovering fibres from hard twisted thread waste, rags, clippings, etc., especially of wool. The object is to thoroughly break up the material and return it to a fluffy fibrous condition so that it may be reused in blends or in some cases alone (Indian S .....

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..... to the technological requirements of standard staple fibre, as they are not of uniform length. 4. Tribunal, in their judgment in the case of Collector of Central Excise v. Amritsar Swadeshi Woollen Mills - 1989 (42) E.L.T. 734 (Tribunal) have held that garnet machine is a type of carding machine containing re-rollers and cylinders covered with metallic teeth of a saw which is used to card or ga .....

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