https://www.taxtmi.com/caselaws?id=201942 CESTAT considered whether cutting matting in roll form into smaller floor mats by stitching the edges amounts to manufacture, and how floor mats and car mats should be classified for duty and exemption purposes. Noting divergent views on the manufacture question, it directed that the papers be placed before the President for constitution of a Larger Bench to resolve the conflict. en-us Wed, 16 Jun 2010 00:00:00 +0530 Wed, 02 Feb 2011 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201942 CESTAT considered whether cutting matting in roll form into smaller floor mats by stitching the edges amounts to manufacture, and how floor mats and car mats should be classified for duty and exemption purposes. Noting divergent views on the manufacture question, it directed that the papers be placed before the President for constitution of a Larger Bench to resolve the conflict. Case-Laws Central Excise Wed, 16 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201942