https://www.taxtmi.com/caselaws?id=105762 Exemption for vanity bags depends on the ordinary commercial meaning of that expression, informed by tariff classification and dictionary meaning. Special construction for carrying cosmetics and a mirror distinguishes a vanity bag from a simple shoulder-strap handbag; generic trade descriptions as ladies bags do not establish eligibility. The exemption claim therefore fails. Whether post-job-work processing amounts to manufacture depends on whether identifiable finished articles were returned or essential processes remained to create marketable goods. That factual issue, together with duty computation and related penalty, requires fresh adjudication. Penalty cannot rest solely on an incorrect exemption claim. en-us Fri, 04 Oct 2002 00:00:00 +0530 Wed, 07 Mar 2012 14:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105762 Exemption for vanity bags depends on the ordinary commercial meaning of that expression, informed by tariff classification and dictionary meaning. Special construction for carrying cosmetics and a mirror distinguishes a vanity bag from a simple shoulder-strap handbag; generic trade descriptions as ladies bags do not establish eligibility. The exemption claim therefore fails. Whether post-job-work processing amounts to manufacture depends on whether identifiable finished articles were returned or essential processes remained to create marketable goods. That factual issue, together with duty computation and related penalty, requires fresh adjudication. Penalty cannot rest solely on an incorrect exemption claim. Case-Laws Central Excise Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105762