https://www.taxtmi.com/caselaws?id=89334 Cutting grey knitted pile fabric into towel and napkin sizes, before stitching and hemming, does not prima facie constitute manufacture of "made-up" articles under the exhaustive definition in Section Note 5 to Section XI of the Central Excise Tariff Act, 1985. Since mere cutting did not satisfy the specified conditions for Chapter 63 made-up articles, the duty demand lacked a strong prima facie basis. Unconditional stay of recovery was therefore warranted pending further proceedings. en-us Tue, 28 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89334 Cutting grey knitted pile fabric into towel and napkin sizes, before stitching and hemming, does not prima facie constitute manufacture of "made-up" articles under the exhaustive definition in Section Note 5 to Section XI of the Central Excise Tariff Act, 1985. Since mere cutting did not satisfy the specified conditions for Chapter 63 made-up articles, the duty demand lacked a strong prima facie basis. Unconditional stay of recovery was therefore warranted pending further proceedings. Case-Laws Central Excise Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89334