https://www.taxtmi.com/caselaws?id=85653 Cutting and polishing granite slabs was treated as manufacture for excise purposes, and the processed goods were held not to qualify as handicrafts, so duty under the tariff entry was upheld. The plea of limitation and the claim for remission of duty on exported goods were not finally resolved because the alleged departmental letter and its receipt were not properly examined. Those factual questions required fresh adjudication, so the matter was remitted for de novo consideration on limitation, valuation, and remission. en-us Fri, 31 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85653 Cutting and polishing granite slabs was treated as manufacture for excise purposes, and the processed goods were held not to qualify as handicrafts, so duty under the tariff entry was upheld. The plea of limitation and the claim for remission of duty on exported goods were not finally resolved because the alleged departmental letter and its receipt were not properly examined. Those factual questions required fresh adjudication, so the matter was remitted for de novo consideration on limitation, valuation, and remission. Case-Laws Central Excise Fri, 31 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85653