https://www.taxtmi.com/caselaws?id=89532 Covering pillows manufactured from polyurethane foam waste or scrap, where their essential character as exempt pillows remains unchanged, does not constitute manufacture of a separate dutiable commodity. Adding covers, labels, stitching or wrapping does not independently justify a fresh duty demand. Carry-cots produced by stitching cushions fall within an exemption covering mattresses and similar articles where their nature and use place them within the notified category. Exemption continues where subsequent processing does not create a distinct product and the resulting goods remain within the scope of the relevant notification. en-us Wed, 04 Feb 1998 00:00:00 +0530 Tue, 27 Sep 2011 17:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89532 Covering pillows manufactured from polyurethane foam waste or scrap, where their essential character as exempt pillows remains unchanged, does not constitute manufacture of a separate dutiable commodity. Adding covers, labels, stitching or wrapping does not independently justify a fresh duty demand. Carry-cots produced by stitching cushions fall within an exemption covering mattresses and similar articles where their nature and use place them within the notified category. Exemption continues where subsequent processing does not create a distinct product and the resulting goods remain within the scope of the relevant notification. Case-Laws Central Excise Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89532