https://www.taxtmi.com/caselaws?id=112493 Cutting, washing, drying, folding and packing acrylic knitted fabric into sanitary napkin covers did not amount to manufacture because the process did not change the essential character of the goods or bring into existence a new product. The article continued to retain its absorbency and remained usable as a sanitary napkin cover after processing. Mere addition of a brand name or packing in a printed bag was insufficient to create a distinct excisable product. On that basis, the duty demand based on such classification could not be sustained. en-us Tue, 21 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112493 Cutting, washing, drying, folding and packing acrylic knitted fabric into sanitary napkin covers did not amount to manufacture because the process did not change the essential character of the goods or bring into existence a new product. The article continued to retain its absorbency and remained usable as a sanitary napkin cover after processing. Mere addition of a brand name or packing in a printed bag was insufficient to create a distinct excisable product. On that basis, the duty demand based on such classification could not be sustained. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112493