Shearing - Definition - Law Dictionary Home Dictionary Definition shearing

Definition :

Shearing, involve an assortment and variety of processes some of which might and some others might not affect or alter the nature of the fabric representing a number of sub-species of operations which depending upon the nature of the particular operation may or may not alter the nature of the grey fabric as such, Mafatlal Fine Spinning and Mfg. Co. Ltd. v. CCE, AIR 1989 SC 784 (787). [Central Excise Rules, 1944, R. 49A(1)(b) and (2)]