https://www.taxtmi.com/caselaws?id=90650 Finished goods such as bed sheets, bed spreads and table cloths were treated as cotton fabrics because the tariff definition expressly included them. On that basis, cutting, stitching or hemming the running-length fabric did not take the goods outside the cotton fabrics entry, and a second excise levy on the converted articles would amount to double duty. The further duty demand was therefore set aside. The penalty was also found to be on the higher side and was reduced, leaving the assessee with only partial relief. en-us Tue, 14 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90650 Finished goods such as bed sheets, bed spreads and table cloths were treated as cotton fabrics because the tariff definition expressly included them. On that basis, cutting, stitching or hemming the running-length fabric did not take the goods outside the cotton fabrics entry, and a second excise levy on the converted articles would amount to double duty. The further duty demand was therefore set aside. The penalty was also found to be on the higher side and was reduced, leaving the assessee with only partial relief. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90650