https://www.taxtmi.com/caselaws?id=85165 Printing and embossing on laminated PVC leather cloth was treated as manufacture because the inclusive definition of manufacture covers processes incidental or ancillary to completion of a marketable finished product. The plain laminated fabric and the printed or embossed fabric were regarded as distinct marketable goods, so the further processing enhanced their value and marketability. Prior duty on the plain laminated fabric did not bar duty on the processed product, since the later item was separately identifiable despite falling under the same tariff entry. Fresh duty was therefore payable on the printed or embossed goods. en-us Thu, 25 May 1995 00:00:00 +0530 Wed, 03 Aug 2011 11:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85165 Printing and embossing on laminated PVC leather cloth was treated as manufacture because the inclusive definition of manufacture covers processes incidental or ancillary to completion of a marketable finished product. The plain laminated fabric and the printed or embossed fabric were regarded as distinct marketable goods, so the further processing enhanced their value and marketability. Prior duty on the plain laminated fabric did not bar duty on the processed product, since the later item was separately identifiable despite falling under the same tariff entry. Fresh duty was therefore payable on the printed or embossed goods. Case-Laws Central Excise Thu, 25 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85165