https://www.taxtmi.com/caselaws?id=90097 Cleaning and compressing cotton fibre or viscose staple fibre into laps was held not to amount to manufacture because the fibres retained their essential identity and no new or distinct excisable commodity emerged. The governing principle applied was that excise duty arises only where processing changes name, character and use so as to create a separately dutiable product. The tariff entry relied on by the department was found inapplicable on these facts, and the duty demand and penalty were set aside with consequential relief. en-us Mon, 18 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90097 Cleaning and compressing cotton fibre or viscose staple fibre into laps was held not to amount to manufacture because the fibres retained their essential identity and no new or distinct excisable commodity emerged. The governing principle applied was that excise duty arises only where processing changes name, character and use so as to create a separately dutiable product. The tariff entry relied on by the department was found inapplicable on these facts, and the duty demand and penalty were set aside with consequential relief. Case-Laws Central Excise Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90097