https://www.taxtmi.com/caselaws?id=77854 Bleaching, dyeing and printing of grey cloth were treated as manufacture because the processed fabric emerged as a commercially distinct textile, so Textile Committee cess was attracted. Rule 10 of the Textile Committee Cess Rules, 1975 was held to apply only to short levy or erroneous levy, not to a first-time levy, so the demand was not time barred on the facts. The plea that cess should be confined to the value of job-work alone was rejected for lack of factual foundation and supporting material, and no exemption basis from handloom or powerloom sources was established. en-us Wed, 12 May 2010 00:00:00 +0530 Sat, 16 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77854 Bleaching, dyeing and printing of grey cloth were treated as manufacture because the processed fabric emerged as a commercially distinct textile, so Textile Committee cess was attracted. Rule 10 of the Textile Committee Cess Rules, 1975 was held to apply only to short levy or erroneous levy, not to a first-time levy, so the demand was not time barred on the facts. The plea that cess should be confined to the value of job-work alone was rejected for lack of factual foundation and supporting material, and no exemption basis from handloom or powerloom sources was established. Case-Laws Central Excise Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77854