https://www.taxtmi.com/caselaws?id=105762 Exemption for goods described as vanity bags depends on their ordinary commercial meaning, supported by tariff classification and dictionary sense; a simple handbag without a mirror or distinctive vanity-bag features did not qualify, so the exemption claim failed. On manufacture, the article notes that if identifiable finished goods emerge from job work, minor rectification such as patching or polishing does not amount to manufacture; if essential processes are still needed to make marketable goods, manufacture is established. Where the factual record is insufficient on the nature of the job-work goods and subsequent processes, the matter must be remitted for fresh factual determination. 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 goods described as vanity bags depends on their ordinary commercial meaning, supported by tariff classification and dictionary sense; a simple handbag without a mirror or distinctive vanity-bag features did not qualify, so the exemption claim failed. On manufacture, the article notes that if identifiable finished goods emerge from job work, minor rectification such as patching or polishing does not amount to manufacture; if essential processes are still needed to make marketable goods, manufacture is established. Where the factual record is insufficient on the nature of the job-work goods and subsequent processes, the matter must be remitted for fresh factual determination. 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