https://www.taxtmi.com/caselaws?id=112176 Sizing of duty-paid yarn was treated as manufacture because the amended chapter notes, read with Section 2(f)(ii) of the Central Excise Act, deem a process specified in the tariff notes to be manufacture for excise purposes. On that basis, the process attracted central excise duty, and the exemption under Notification No. 35/95-C.E., as amended, was unavailable. The stated ratio is that once a chapter note specifies a process as manufacture, the deeming fiction in Section 2(f)(ii) applies and exemption inconsistent with that treatment cannot be claimed. en-us Fri, 25 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112176 Sizing of duty-paid yarn was treated as manufacture because the amended chapter notes, read with Section 2(f)(ii) of the Central Excise Act, deem a process specified in the tariff notes to be manufacture for excise purposes. On that basis, the process attracted central excise duty, and the exemption under Notification No. 35/95-C.E., as amended, was unavailable. The stated ratio is that once a chapter note specifies a process as manufacture, the deeming fiction in Section 2(f)(ii) applies and exemption inconsistent with that treatment cannot be claimed. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112176