RAINBOW SURGICAL DRESSING MFG CO Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have been manufacturing gauzes and bandages. The process of manufacture has been described in paragraph 1 1 in the petition. The petitioners have averred that they purchase grey powerloom cotton fabrics which are suitable for being processed into surgical absorbent gauzes and surgical roll bandages. These grey powerloom cotton fabrics are treated by them in their factory and the endproduct which comes into existence is the absorbent gauzes or rd bandages. The treatment which they impart in their factory to grey powerloom cotton fabrics consists of the following factors:

(2.) With regard to the manufacturing process the Appellate Collector has stated in his order as follows:

(3.) There is no doubt about the fact that in view of amended tariff item 19 ordinarily a cotton fabric which is subjected to the process of bleaching or which is subjected to any other process will amount to the manufacture of a different type of cotton fabric.