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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        1994 (4) TMI 83 - SC - Central Excise

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        Manufacturing process test: soap treatment of cotton duck did not create a new product and was not manufacture. Soap treatment of grey cotton duck or canvas used for wrapping rubberised cloth in tyre manufacture was not a manufacturing process. Dipping the fabric in ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Manufacturing process test: soap treatment of cotton duck did not create a new product and was not manufacture.

                              Soap treatment of grey cotton duck or canvas used for wrapping rubberised cloth in tyre manufacture was not a manufacturing process. Dipping the fabric in a soap solution with colour and water, followed by drying, did not alter the cloth's identity or create a new and marketable product. The treatment was only a temporary impregnation and did not produce a permanent transformation capable of amounting to manufacture.


                              Issues: Whether soap treatment of grey cotton duck/canvas for use in wrapping rubberised cloth in tyre manufacture amounts to a manufacturing process.

                              Analysis: The process of dipping the fabric in soap solution with colour and water, followed by drying, did not alter the identity of the cloth or bring into existence a new and marketable product. The treatment was only a temporary impregnation and did not result in a permanent transformation capable of being treated as manufacture.

                              Conclusion: The process was not a manufacturing process.

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