https://www.taxtmi.com/caselaws?id=90853 Polypropylene filter bags fabricated from polypropylene cloth were treated as manufactured excisable goods because cutting and stitching created a distinct, marketable product fit for a specific filtration use, supporting classification under Heading 5909.00. The exemption under Notification No. 217/86-C.E. was also found applicable because the bags were used as inputs in the manufacture of sugar, fell within the notified chapter coverage, and were not excluded as apparatus or appliances. On that basis, the substantive exemption displaced the duty demand and the penalty could not survive. en-us Fri, 05 Feb 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90853 Polypropylene filter bags fabricated from polypropylene cloth were treated as manufactured excisable goods because cutting and stitching created a distinct, marketable product fit for a specific filtration use, supporting classification under Heading 5909.00. The exemption under Notification No. 217/86-C.E. was also found applicable because the bags were used as inputs in the manufacture of sugar, fell within the notified chapter coverage, and were not excluded as apparatus or appliances. On that basis, the substantive exemption displaced the duty demand and the penalty could not survive. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90853