https://www.taxtmi.com/caselaws?id=89372 Dyeing and heat setting of non-woven fabrics was treated as manufacture under section 2(f) because the processing produced a commercially different commodity with a distinct name, character and use. The Tribunal found that the fabric was known differently in commercial parlance before and after processing, and held that duty remained payable even though the goods continued under the same tariff heading. It also rejected the plea of double taxation, stating that different commodities at different stages may validly attract separate levy. On that basis, the department's appeal was allowed. en-us Tue, 15 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89372 Dyeing and heat setting of non-woven fabrics was treated as manufacture under section 2(f) because the processing produced a commercially different commodity with a distinct name, character and use. The Tribunal found that the fabric was known differently in commercial parlance before and after processing, and held that duty remained payable even though the goods continued under the same tariff heading. It also rejected the plea of double taxation, stating that different commodities at different stages may validly attract separate levy. On that basis, the department's appeal was allowed. Case-Laws Central Excise Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89372