https://www.taxtmi.com/caselaws?id=109213 Bleaching and dyeing of duty-paid yarn before the relevant Chapter Note amendment was treated, on a prima facie basis, as not constituting manufacture. An unchallenged Commissioner (Appeals) finding for another period and Tribunal precedent concerning processing of embroidered grey fabrics supported that position. The contention that processing value should be included did not displace the prima facie case at the interim stage. Statutory pre-deposit of duty and penalty was therefore waived, with the matter listed for regular hearing. en-us Fri, 13 Dec 2002 00:00:00 +0530 Fri, 06 Apr 2012 16:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109213 Bleaching and dyeing of duty-paid yarn before the relevant Chapter Note amendment was treated, on a prima facie basis, as not constituting manufacture. An unchallenged Commissioner (Appeals) finding for another period and Tribunal precedent concerning processing of embroidered grey fabrics supported that position. The contention that processing value should be included did not displace the prima facie case at the interim stage. Statutory pre-deposit of duty and penalty was therefore waived, with the matter listed for regular hearing. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109213