https://www.taxtmi.com/caselaws?id=88745 The RG 1 stage for flocks arose when nylon and viscose fibres were cut into microsize fragments not exceeding 5 mm., because that point marked emergence of the relevant product. The subsequent washing, drying, dyeing, sizing, sorting, moisturisation and air-conditioned storage did not amount to manufacture, as they did not bring into existence a new and distinct product. Accordingly, completion of manufacture was fixed at the cutting stage, and the later processing stages did not defer the RG 1 stage. en-us Thu, 22 Jan 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88745 The RG 1 stage for flocks arose when nylon and viscose fibres were cut into microsize fragments not exceeding 5 mm., because that point marked emergence of the relevant product. The subsequent washing, drying, dyeing, sizing, sorting, moisturisation and air-conditioned storage did not amount to manufacture, as they did not bring into existence a new and distinct product. Accordingly, completion of manufacture was fixed at the cutting stage, and the later processing stages did not defer the RG 1 stage. Case-Laws Central Excise Thu, 22 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88745