9911796707
TMI Blog1989 (12) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... longing to it. When steps were taken to direct the appellant to comply with the provisions of the Act by the Regional Provident Fund Commissioner the appellant contested the applicability of the Act on the ground that the establishment owned by it was not manufacturing 'textiles' included in Schedule I to the Act. The Regional Provident Fund Commissioner after giving opportunity of being heard to the appellant passed an order on 27th July, 1979 holding that the business of manufacturing carpets carried on by it made the Act applicable to the appellant as carpets were textiles. Aggrieved by the said order the appellant filed a petition under section 19A of the Act before the Central Government. The Central Government passed an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iles (made wholly or in part of cotton or wool or jute or silk, whether natural or artificial ......... Clause (d) of the Explanation contained in Schedule I to the Act reads thus: (d) the expression textiles includes the products of carding, spinning, weaving, finishing and dyeing yarn and fabrics, printing, knitting and embroidering. It is not disputed that was material with which the carpets are made is wool which is one of the materials mentioned in the Schedule, namely, textiles made wholly or in part of cotton or wool or jute or silk, whether natural or artificial. The activity of manufacturing carpets is generally understood as the weaving of carpets and the man who is engaged in such activity is popularly known as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to newly developing materials, methods techniques and process- es, a continually expanding content and new kinds of fabric may be invented which may legitimately without doing any violence to the language be regarded as textiles. The word 'textiles' is derived from Latin 'texere' which means 'to weave and it means woven fabric. When yarn, whether cotton, silk, woollen, rayon, nylon or of any other description made out of any other material is woven into a fabric what comes into being is a 'textile' and is known as such. Whatever be the mode of weaving employed, woven fabric would be 'textile'. What is necessary is no more than the meaning of yarn and weaving would mean binding or putting yarn together by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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