https://www.taxtmi.com/caselaws?id=93344 Coating, exposing and developing bare nylon screen sleeves was treated as a manufacturing process because it transformed the material into a distinct printable article. The processed sleeves were also regarded as falling within Chapter 37.04 as sensitised textiles under the Central Excise Tariff. However, excisability still depended on marketability, and the record was found insufficient on that point. The finding on marketability was therefore set aside and the question was remitted for fresh decision on evidence after hearing both sides. en-us Tue, 27 Jul 1999 00:00:00 +0530 Thu, 10 Nov 2011 10:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93344 Coating, exposing and developing bare nylon screen sleeves was treated as a manufacturing process because it transformed the material into a distinct printable article. The processed sleeves were also regarded as falling within Chapter 37.04 as sensitised textiles under the Central Excise Tariff. However, excisability still depended on marketability, and the record was found insufficient on that point. The finding on marketability was therefore set aside and the question was remitted for fresh decision on evidence after hearing both sides. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93344