https://www.taxtmi.com/caselaws?id=96126 Cutting, stitching, sizing and overlocking duty-paid textile floor coverings into car mats and other mattings was held to create a new commercially distinct excisable product, so the process amounted to manufacture. Car floor mats were classified under Heading 8708 as motor vehicle parts, while the remaining mattings fell under sub-heading 5703.90. Suppression of facts was also found because the assessee had not taken central excise registration or filed declarations despite manufacturing excisable goods. The matter was remitted for fresh consideration of the remaining submissions after hearing the assessee. en-us Tue, 17 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 14:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96126 Cutting, stitching, sizing and overlocking duty-paid textile floor coverings into car mats and other mattings was held to create a new commercially distinct excisable product, so the process amounted to manufacture. Car floor mats were classified under Heading 8708 as motor vehicle parts, while the remaining mattings fell under sub-heading 5703.90. Suppression of facts was also found because the assessee had not taken central excise registration or filed declarations despite manufacturing excisable goods. The matter was remitted for fresh consideration of the remaining submissions after hearing the assessee. Case-Laws Central Excise Tue, 17 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96126