https://www.taxtmi.com/caselaws?id=89187 Excise duty on grey embroidered cotton fabric was considered in relation to dyeing carried out by a later processor. The text states that where the fabric had already acquired the character of embroidered cotton fabric before reaching the processor, and the processor only dyed it without manufacturing the base fabric or creating the embroidery, duty liability, if any, remained with the original manufacturer. Dyeing alone did not create a new excisable product for fastening duty on the later processor. The stated result is that the demand against the processor was unsustainable. en-us Fri, 04 Sep 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89187 Excise duty on grey embroidered cotton fabric was considered in relation to dyeing carried out by a later processor. The text states that where the fabric had already acquired the character of embroidered cotton fabric before reaching the processor, and the processor only dyed it without manufacturing the base fabric or creating the embroidery, duty liability, if any, remained with the original manufacturer. Dyeing alone did not create a new excisable product for fastening duty on the later processor. The stated result is that the demand against the processor was unsustainable. Case-Laws Central Excise Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89187