https://www.taxtmi.com/caselaws?id=206975 The Tribunal set aside the duty demand, penalty, and confiscation of goods imposed on the appellant for manufacturing HDPE Tarpaulin without paying duty. It was held that the appellant's activities of cutting, slitting, and eyeleting HDPE laminated fabrics into tarpaulin sheets did not amount to manufacturing under the Central Excise Act. Relying on a Supreme Court decision, the Tribunal concluded that the processes involved did not change the basic characteristics of the raw material, thus no duty liability existed. The appeal was allowed, providing consequential relief to the appellant. en-us Thu, 05 May 2011 00:00:00 +0530 Thu, 24 Nov 2011 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206975 The Tribunal set aside the duty demand, penalty, and confiscation of goods imposed on the appellant for manufacturing HDPE Tarpaulin without paying duty. It was held that the appellant's activities of cutting, slitting, and eyeleting HDPE laminated fabrics into tarpaulin sheets did not amount to manufacturing under the Central Excise Act. Relying on a Supreme Court decision, the Tribunal concluded that the processes involved did not change the basic characteristics of the raw material, thus no duty liability existed. The appeal was allowed, providing consequential relief to the appellant. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206975