https://www.taxtmi.com/caselaws?id=237216 Further processing of duty-paid natural marble slabs by resin filling, fibre netting, polishing, edge cutting and similar finishing operations did not amount to manufacture, because no new, distinct and marketable product emerged and Chapter 25 continued to apply. Similar processing of agglomerated marble slabs, including slabs cut or sawn from blocks, also did not create duty liability for the relevant period, as the deeming provision in Chapter 68 operated only prospectively. The processed slabs remained eligible for the exemption under Notification No. 4/2006-CE on the facts found, and the related penalties could not survive once the duty demands were held unsustainable. en-us Tue, 18 Sep 2012 00:00:00 +0530 Tue, 15 Apr 2014 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237216 Further processing of duty-paid natural marble slabs by resin filling, fibre netting, polishing, edge cutting and similar finishing operations did not amount to manufacture, because no new, distinct and marketable product emerged and Chapter 25 continued to apply. Similar processing of agglomerated marble slabs, including slabs cut or sawn from blocks, also did not create duty liability for the relevant period, as the deeming provision in Chapter 68 operated only prospectively. The processed slabs remained eligible for the exemption under Notification No. 4/2006-CE on the facts found, and the related penalties could not survive once the duty demands were held unsustainable. Case-Laws Central Excise Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237216