https://www.taxtmi.com/caselaws?id=84804 Synthetic tops made from synthetic fibre waste and yarn waste were treated as a distinct excisable commodity because the process involved sorting, cutting, carding, garnetting and combing, not merely opening fibres for spinning. Those operations converted the waste into an intermediate product used in the manufacture of worsted yarn and traded as such, supporting manufacture and excisability. On that basis, the goods were held classifiable under Tariff Item 18 of the Central Excise Tariff, and the contention that the process did not amount to manufacture was rejected. en-us Wed, 17 May 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84804 Synthetic tops made from synthetic fibre waste and yarn waste were treated as a distinct excisable commodity because the process involved sorting, cutting, carding, garnetting and combing, not merely opening fibres for spinning. Those operations converted the waste into an intermediate product used in the manufacture of worsted yarn and traded as such, supporting manufacture and excisability. On that basis, the goods were held classifiable under Tariff Item 18 of the Central Excise Tariff, and the contention that the process did not amount to manufacture was rejected. Case-Laws Central Excise Wed, 17 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84804