1981 (3) TMI 246

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..... on and those urged at the time of hearing. 2. Government observe that when wastes are subjected to garnetting and carding, they can be said to have been converted into fibre and duty is leviable thereon as fibre. As per this reasoning, it is the small manufacturers who purchase post-drawn and to some extent pre-drawn waste and subject it to garnetting and carding who can be said to be manufactu .....

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