https://www.taxtmi.com/caselaws?id=100092 Cutting marble blocks into slabs was disputed as to whether it amounted to manufacture and gave rise to excisable goods. One view held that the available material showed no manufacture and no excisability; the contrary view treated the tariff classification and factual controversy over processing and clearance as requiring re-examination. The deciding member found the factual position insufficiently clear and noted that the appellants had not been given a proper opportunity before the lower authorities. The matter was remanded for de novo consideration with a fresh factual inquiry and hearing to the appellants. en-us Tue, 22 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 12:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100092 Cutting marble blocks into slabs was disputed as to whether it amounted to manufacture and gave rise to excisable goods. One view held that the available material showed no manufacture and no excisability; the contrary view treated the tariff classification and factual controversy over processing and clearance as requiring re-examination. The deciding member found the factual position insufficiently clear and noted that the appellants had not been given a proper opportunity before the lower authorities. The matter was remanded for de novo consideration with a fresh factual inquiry and hearing to the appellants. Case-Laws Central Excise Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100092