Calendering And Shearing

Calendering and shearing, both 'calendering' and '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 both the expressions calendering and shearing are collective expressions 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 gry fabric as such, Mafatlal Fine Spg. and Mfg. Co. Ltd. v. C.C.I, (1989) 2 SCC 446: AIR 1989 SC 784 (787). [Central Excise Rules 1944, R. 49A]