https://www.taxtmi.com/caselaws?id=123728 For the period before 1-3-2005, a change from a six-digit to an eight-digit tariff did not by itself displace the earlier Supreme Court view on marble processing, because the statutory definition of manufacture and the relevant chapter notes had not changed. For the period after 1-3-2005, Chapter Note 6 to Chapter 25 created a deeming fiction treating the processes as manufacture, so the goods prima facie fell under Chapter 25 rather than Chapter 68. On that basis, the appellant established a prima facie case for interim relief against the duty demand, subject to a directed deposit for hearing of the appeal. en-us Fri, 30 Jun 2006 00:00:00 +0530 Wed, 19 Sep 2012 17:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123728 For the period before 1-3-2005, a change from a six-digit to an eight-digit tariff did not by itself displace the earlier Supreme Court view on marble processing, because the statutory definition of manufacture and the relevant chapter notes had not changed. For the period after 1-3-2005, Chapter Note 6 to Chapter 25 created a deeming fiction treating the processes as manufacture, so the goods prima facie fell under Chapter 25 rather than Chapter 68. On that basis, the appellant established a prima facie case for interim relief against the duty demand, subject to a directed deposit for hearing of the appeal. Case-Laws Central Excise Fri, 30 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123728