https://www.taxtmi.com/caselaws?id=206698 Use of electric power in removing excess textile flocks was treated as an integral and necessary stage in completing the product, so the activity fell within manufacture under Section 2(f) of the Central Excise Act, 1944. The classification issue remained open because, if the goods in fact bore a design, Chapter Note 5(c) to Chapter 59 could exclude them from Heading 5907. As that factual and classification question had not been examined by the lower authorities, the matter was remanded for fresh determination after hearing the assessee. en-us Tue, 01 Mar 2011 00:00:00 +0530 Mon, 14 Nov 2011 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206698 Use of electric power in removing excess textile flocks was treated as an integral and necessary stage in completing the product, so the activity fell within manufacture under Section 2(f) of the Central Excise Act, 1944. The classification issue remained open because, if the goods in fact bore a design, Chapter Note 5(c) to Chapter 59 could exclude them from Heading 5907. As that factual and classification question had not been examined by the lower authorities, the matter was remanded for fresh determination after hearing the assessee. Case-Laws Central Excise Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206698