https://www.taxtmi.com/caselaws?id=116487 Folding of cotton fabrics through grooved rollers was held to be only a packing convenience and not calendering or manufacture, because no new product came into existence. The rollers were treated as incidental to packing rather than a legal calendering process. As the fabrics had not undergone manufacture, the exemption under the relevant notifications remained available and the duty demand could not be sustained. en-us Thu, 28 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 18:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116487 Folding of cotton fabrics through grooved rollers was held to be only a packing convenience and not calendering or manufacture, because no new product came into existence. The rollers were treated as incidental to packing rather than a legal calendering process. As the fabrics had not undergone manufacture, the exemption under the relevant notifications remained available and the duty demand could not be sustained. Case-Laws Central Excise Thu, 28 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116487