2002 (12) TMI 152

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..... in-appeal whereby the Commissioner (Appeals) held as under : "The appellants have also point that the adjudicating authority brushed aside their submission that during the relevant year, process of reeling/rewinding was not amounting to manufacture as no chapter note to this regard was in force. It is seen that only during the year 1995-96, a chapter note was added whereby the process of reeli .....

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..... ewinding does not amount to manufacture. The Revenue in the present appeal had not produced any evidence that the respondents were undertaking any other process except as noted by the Commissioner (Appeals). There is no chapter note to Chapter 55 to say that the process of reeling or rewinding amounts to manufacture. Therefore, we find no infirmity in the impugned order. The appeal, filed by the r .....

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