https://www.taxtmi.com/caselaws?id=203921 Classification of embroidery work on grey fabrics required reconsideration because the earlier tribunal approach relied on a prior Larger Bench decision without examining all relevant tariff provisions and factual issues. The Court treated the nature of the activities, including bleaching, mercerising, dyeing and printing, the use of machinery, and whether embroidery work was actually carried on, as material to determining whether the process amounted to manufacture and the correct tariff sub-heading. As those issues went to the root of the dispute, the matter was remanded for de novo adjudication on all relevant questions in accordance with law. en-us Thu, 17 Mar 2011 00:00:00 +0530 Thu, 04 Sep 2014 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203921 Classification of embroidery work on grey fabrics required reconsideration because the earlier tribunal approach relied on a prior Larger Bench decision without examining all relevant tariff provisions and factual issues. The Court treated the nature of the activities, including bleaching, mercerising, dyeing and printing, the use of machinery, and whether embroidery work was actually carried on, as material to determining whether the process amounted to manufacture and the correct tariff sub-heading. As those issues went to the root of the dispute, the matter was remanded for de novo adjudication on all relevant questions in accordance with law. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203921