2007 (10) TMI 19

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..... 73/2007-WZB/AHD - Dated:- 1-10-2007 - [Order]. - This is a department's appeal against the order of the Commissioner (Appeals) Nos. 178 to 179/2006/(Ahd-I) dated 8-8-2006. 2. Heard the both sides. 3. The relevant facts, in brief, are as follows : (a) The respondent procures/receives woven pile fabrics falling under chapter heading 5801.21 and subjects the same to the process of float cutt .....

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..... nstructions clearly held that the process of float cutting and processing would amount to manufacture of new and commercial distinct products. It never clarified that float cutting or brushing process will not amount to a process which will not attract levy of duty. Therefore, he seeks setting aside the order of the Commissioner (Appeals) and restoration of the order of the Commissioner (Appeals). .....

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..... he ratio of Supreme Court pronouncements, the process of float cutting and brushing would amount to manufacture of a new commercially distinct product. However, float cutting and brushing would not fall under the category of "any other process" as mentioned under chapter Note 8 of Ch. 58. Board observed that "any other process" appearing in chapter note 8 or in the text of sub-heading 5801.22 shou .....

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