https://www.taxtmi.com/caselaws?id=90889 The Tribunal ruled in favor of the appellants, holding that the printed cotton flocked fabric did not constitute a new commodity warranting additional duty liability. Despite the creation of printed fabric from non-printed fabric, as per the two-fold test established in Union of India v. J.G. Glass, the Tribunal found that the uses of both types of fabric remained similar. Therefore, it was determined that no new commodity had been created through the printing process, leading to the rejection of the imposition of fresh duty. The appeals were allowed, setting aside the impugned order. en-us Thu, 04 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90889 The Tribunal ruled in favor of the appellants, holding that the printed cotton flocked fabric did not constitute a new commodity warranting additional duty liability. Despite the creation of printed fabric from non-printed fabric, as per the two-fold test established in Union of India v. J.G. Glass, the Tribunal found that the uses of both types of fabric remained similar. Therefore, it was determined that no new commodity had been created through the printing process, leading to the rejection of the imposition of fresh duty. The appeals were allowed, setting aside the impugned order. Case-Laws Central Excise Thu, 04 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90889