https://www.taxtmi.com/caselaws?id=72516 Conversion of duty-paid asbestos jointing sheets into non-automotive gaskets was accepted as manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, but classification turned on the wording of Item 22F(iv). The entry covered manufactures made directly from mineral fibres and yarn, and did not extend to goods made from asbestos sheets that had themselves been manufactured from fibre or yarn. Because the gaskets were not direct manufactures from mineral fibres or yarn, and no other specific tariff entry applied, they were classifiable under the residuary Item 68. en-us Thu, 05 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 11:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72516 Conversion of duty-paid asbestos jointing sheets into non-automotive gaskets was accepted as manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, but classification turned on the wording of Item 22F(iv). The entry covered manufactures made directly from mineral fibres and yarn, and did not extend to goods made from asbestos sheets that had themselves been manufactured from fibre or yarn. Because the gaskets were not direct manufactures from mineral fibres or yarn, and no other specific tariff entry applied, they were classifiable under the residuary Item 68. Case-Laws Central Excise Thu, 05 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72516