https://www.taxtmi.com/caselaws?id=93673 Punching plain plastic cards into dobby cards creates a distinct commercial product used on looms, so the activity amounts to manufacture and the punched plastic dobby cards are excisable goods classifiable under Sub-heading 3926.90. Eligibility for exemption under the relevant notifications depends on verification that the input plastic films had suffered duty under the prescribed tariff headings and, for the later period, that credit under Rule 57A had not been taken. The exemption claim therefore required factual verification and fresh consideration against the stated conditions. en-us Thu, 16 Mar 2000 00:00:00 +0530 Wed, 16 Nov 2011 11:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93673 Punching plain plastic cards into dobby cards creates a distinct commercial product used on looms, so the activity amounts to manufacture and the punched plastic dobby cards are excisable goods classifiable under Sub-heading 3926.90. Eligibility for exemption under the relevant notifications depends on verification that the input plastic films had suffered duty under the prescribed tariff headings and, for the later period, that credit under Rule 57A had not been taken. The exemption claim therefore required factual verification and fresh consideration against the stated conditions. Case-Laws Central Excise Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93673