https://www.taxtmi.com/caselaws?id=85521 Removal of greasy matter from raw wool by washing with hot water, soap or similar agents was treated as a process that does not bring about a transformation into a new and distinct commodity. Relying on prior Tribunal reasoning, scoured wool was regarded as remaining wool in its material form, and departmental clarification was noted as supporting the inclusion of scoured wool within raw wool. On that basis, scouring was held not to amount to manufacture, and scoured wool was treated as not separately chargeable to duty under Tariff Item 68. en-us Mon, 15 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85521 Removal of greasy matter from raw wool by washing with hot water, soap or similar agents was treated as a process that does not bring about a transformation into a new and distinct commodity. Relying on prior Tribunal reasoning, scoured wool was regarded as remaining wool in its material form, and departmental clarification was noted as supporting the inclusion of scoured wool within raw wool. On that basis, scouring was held not to amount to manufacture, and scoured wool was treated as not separately chargeable to duty under Tariff Item 68. Case-Laws Central Excise Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85521