https://www.taxtmi.com/caselaws?id=109671 The tribunal and Vice President determined that slivers prepared by textile manufacturers were not subject to duty as they did not constitute "manufacture" under the Central Excises and Salt Act, 1944. Slivers were considered an integral part of fibres without distinct characteristics, thus not creating a new substance. The time-bar issue regarding refund claims was remanded for further examination. The Department failed to prove the emergence of a new commodity from slivers, leading to the acceptance of the appeals for remand for a more detailed assessment and decision on the time-bar issue. en-us Mon, 13 Jun 1994 00:00:00 +0530 Wed, 11 Apr 2012 13:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109671 The tribunal and Vice President determined that slivers prepared by textile manufacturers were not subject to duty as they did not constitute "manufacture" under the Central Excises and Salt Act, 1944. Slivers were considered an integral part of fibres without distinct characteristics, thus not creating a new substance. The time-bar issue regarding refund claims was remanded for further examination. The Department failed to prove the emergence of a new commodity from slivers, leading to the acceptance of the appeals for remand for a more detailed assessment and decision on the time-bar issue. Case-Laws Central Excise Mon, 13 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109671