https://www.taxtmi.com/caselaws?id=93580 In a stay application over duty demand on pleating of fabrics, the Tribunal considered whether the process prima facie amounted to manufacture under the tariff note. It noted that the pleating appeared temporary and capable of removal by washing and mild ironing, and that the trade notice then in force prima facie supported the applicant's position. On that basis, the Tribunal granted only partial waiver of pre-deposit, requiring a reduced deposit as a condition for stay of recovery of the balance demand. en-us Mon, 15 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93580 In a stay application over duty demand on pleating of fabrics, the Tribunal considered whether the process prima facie amounted to manufacture under the tariff note. It noted that the pleating appeared temporary and capable of removal by washing and mild ironing, and that the trade notice then in force prima facie supported the applicant's position. On that basis, the Tribunal granted only partial waiver of pre-deposit, requiring a reduced deposit as a condition for stay of recovery of the balance demand. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93580