https://www.taxtmi.com/forum/issue?id=2951 The tribunal held that sizing of marble blocks and slabs and remedial operations such as pasting fiberglass sheets and applying resin to fill cracks do not amount to manufacture for excise purposes after the tariff reclassification, unless a Section Note, Chapter Note, heading or sub heading explicitly declares those processes as manufacture; therefore the demand for excise duty and penalty was not sustainable. en-us Mon, 11 Apr 2011 16:54:51 +0530 Thu, 23 Jan 2025 15:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2951 The tribunal held that sizing of marble blocks and slabs and remedial operations such as pasting fiberglass sheets and applying resin to fill cracks do not amount to manufacture for excise purposes after the tariff reclassification, unless a Section Note, Chapter Note, heading or sub heading explicitly declares those processes as manufacture; therefore the demand for excise duty and penalty was not sustainable. Discussion-Forum Central Excise Mon, 11 Apr 2011 16:54:51 +0530 https://www.taxtmi.com/forum/issue?id=2951