https://www.taxtmi.com/caselaws?id=74762 The Tribunal upheld the classification of bleached cotton linters, cellulose powder, and micro-crystalline cellulose powder under Item-68 CET, affirming the levy of duty. It found that the processes involved constituted manufacturing for excise duty purposes, as chemical reactions occurred, resulting in distinct products with unique characteristics and uses. The Tribunal emphasized the significance of these chemical changes in justifying the classification and duty imposition, dismissing the appeal brought by M/s. Reliance Cellulose Products Ltd. en-us Wed, 13 Jul 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74762 The Tribunal upheld the classification of bleached cotton linters, cellulose powder, and micro-crystalline cellulose powder under Item-68 CET, affirming the levy of duty. It found that the processes involved constituted manufacturing for excise duty purposes, as chemical reactions occurred, resulting in distinct products with unique characteristics and uses. The Tribunal emphasized the significance of these chemical changes in justifying the classification and duty imposition, dismissing the appeal brought by M/s. Reliance Cellulose Products Ltd. Case-Laws Central Excise Wed, 13 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74762