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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..... 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 : Central Excise - Garnetting / Carding p .....

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..... hat 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 Standard Glossary of Textile Terms Natural Fi .....

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..... aple 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 garnete soft and hard wastes. 5. Board is, therefor .....

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