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12. In the present cases, the claim of the appellant before the authorities that the calendering process employed by them was such as to give temporary finish by pressing the fabric is not controverted. No lasting change is brought about. There is no finding to the contrary. Likewise the claim as to the "Shearing" which was only to trim protruding, stray fibres from the fabric. If these are the nature of the operations, the 'grey' fabric, in the facts of these cases, does not become new and commercially different commodity and cease to be 'Grey cloth'. There is thus no justification to take it out of Rule 49A(1)(b). Accordingly, these appeals are allowed, the appellate order, of the Tribunal and the decisions of the authorities below set-aside and the liability for payment interest is directed to be computed under Rule 49A(1)(b). No Costs.