https://www.taxtmi.com/caselaws?id=107419 For hand-made footwear exemption under Notification No. 49/86 as amended, the decisive test is whether any process in or in relation to manufacture is carried on with the aid of power; where power-operated machines are used for cutting leather and embossing as part of an integrated manufacturing process, the exemption is unavailable. Deduction of freight and transport charges from sale value requires supporting documentary proof that such elements formed part of the price and that sale was not entirely at the factory gate; without evidence, the deduction is not allowed. Redemption fine may be reduced where it is excessive on the facts, while penalty may still be sustained. en-us Wed, 11 Sep 1996 00:00:00 +0530 Thu, 22 Mar 2012 13:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107419 For hand-made footwear exemption under Notification No. 49/86 as amended, the decisive test is whether any process in or in relation to manufacture is carried on with the aid of power; where power-operated machines are used for cutting leather and embossing as part of an integrated manufacturing process, the exemption is unavailable. Deduction of freight and transport charges from sale value requires supporting documentary proof that such elements formed part of the price and that sale was not entirely at the factory gate; without evidence, the deduction is not allowed. Redemption fine may be reduced where it is excessive on the facts, while penalty may still be sustained. Case-Laws Central Excise Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107419