Calendaring and shearing In Modern Textiles (by Dorothy S. Lyle, John Welay & Sons, New York) under the caption “Finishes that provide Aesthetic values”, referring to “Calendar Finish” it is stated : This is the simplest of all finishes used to give a good appearance to the finished fabric. It consists of passing the fabric between the heated cylinders of a calendaring machine. It is simply ironing a fabric to make it smooth and give it a lustrous surface. The round yarns are flattened, hence reflect more light. It is a temporary finish, since the yarns revert to their round shape with steaming, laundering, and dry cleaning. Examples of calendered fabrics are sheating, poplin, and broadcloth, both cotton and wool. Encyclopedia Britannica has the following to say : Calendering ¾ is a final process in which heat and pressure are applied to a fabric by passing it between heated rollers, imparting a flat, glossy, smooth surface, lustre, increases when the degree of heat and pressure is increased. Calendering is applied to fabrics in which a smooth, flat surface is desirable, such as most cottons, many linen and silks, and various manmade fabrics …. Calandering is not usually a permanent process. In “Glossary of Terms relating to treated fabrics” I.S. 2244 ¾ 1972 published by the Indian Standards Institution it is stated: Calender ¾ A machine comprised of at least three heated rollers, used to produce film and sheet material. Calendering ¾ A mechanical method done by rollers to provide glaze, glossiness, hardness, luster, shine and even embossed designs to fabrics. Calendering is usually done to impart a special finish to fabrics. In regard to the process of “Shearing” Fairchild’s Dictionary of Textiles says : Shearing: 1. A process of cutting fleece from sheep generally by power-driven clippers or sometimes by hand shears. Properly shared fleece will be removed in one solid sheet, which is rolled into a compact bundle with the wool on the inside. 2. A finishing operation in which uneven threads are mechanically cut or trimmed form the face of the fabric. Almost always employed for woolen and worsted and extensively employed on other fabrics. The amount of shearing on napped and pile fabrics varies according to the desired height of the nap or pile; on clear-finish fabrics like gabardine, a very close shearing is given. 3. A finishing operation in which floating portions of yarn are cut, e.g., in extra warp or extra filling figured fabrics. The method is similar to that employed in para 2. above. In Textile Terms and Definitions 8th edn. by the Textile Institute : Shear : (1)To cut the fleece from a sheep. (2)* * * (3)To cut loose fibres or yarn from the surface of a fabric after weaving (also called crop). In Handbook on Glosary of Textile Terms (Bureau of Indian Standards) : Shearing ¾ Shearing indicates: (a)Cutting fleece from live sheep, (b)Trimming nap or pile to the required uniform height, and (c)Removing all protruding fibres form the surface of the fabric i.e. cropping. Both ‘calendeirng’ 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 ‘grey fabric’ as such. (Mafatlal Fine Spg. & Mfg. Co. Ltd v. Collector of Central Excise, (1989) 2 SCC 446 (451,452,453)