Page 117 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD. 43
(d) Covers for Pillow, Latex Block and Mattress. : Different types of
knitted and woven fabrics are involved in the process of making the
above items. The fabrics are manufactured in-house. Once the fabric
finishing is done, the fabric is taken to cutting table for cutting into
bits and panels according to the specifications given for making co-
vers for Pillow, latex and Mattress. After cutting process is over, the
panels and bits are checked for quality and measurement and the
same is sent for sewing. Apart from this part, the other materials
and accessories involved are zippers, pullers, labels, brand tags and
packing materials like polybags and carton boxes. In sewing, the
above said fabric and zippers and other cut parts are joined in
stitching and finished cover is the final product. The finished cover
once again sent for checking against quality defects, stains or any
other damages. Once it is passed for quality, it will be packed and
dispatched to the customer.
(e) Foot Runner and Pillow Sheet : Fabric involved in producing Foot
runner and pillow sheet are
• Woven Fabric [Omega 901 and 298]
• Omega-298 - Woven Fabric and
• Paper silk fabric.
The woven fabric i.e., Omega - 901 and 298 is manufactured in-
house whereas Paper Silk is outsourced. Then on the Omega Fabric
customer Logo Embroidery is done through Computerized Em-
broidery machine at outsource. Thereafter, fabrics are cut into bits
based on the specification and measurements provided. The bits are
checked for any defects and distributed to sewing machine opera-
tors for stitching. Cut bits are stitched with sewing machines to get
finished Pillow sheets and Foot runner. Covers will be trimmed and
checked for quality, measurement and passed for packing. As per
the customer requirement Pillow sheet-2 Nos. and Foot runner - 1
no. is packed inside a poly bag with a photo insert card provided by
the customer. The packages are then packed in a master carton.
(f) Chenille yarn : The Applicant buys Raw materials of chenille yarn
like core and pile yarns from outside and it will subject to following
process.
Creeling : 1st step of chenille process is creeling. The core and effect
yarns will be placed in creel zone for feeding the respective yarn to
chenille machine.
Yarn formation : Next step is pile yarn pass through rotor section to
reach Caliber then Rotary blade where the pile yarns are cut in to 1
to 2 mm piles. Same time core yarns passed through calibre and
hold piles then pile and core yarns are twisted together to get che-
nille effect.
Chenille cops : After cutting section, chenille yarn is passes through
yarn guides to wind on empty cops. This process output is called as
chenille cops. Each cops will weigh around 300 grams.
Yarn winding section : The small cops weighing about 300 grams,
which is very small for further process, and it has faults like thick,

GST LAW TIMES  6th August 2020  117