https://www.taxtmi.com/caselaws?id=158670 Bleaching, dyeing, printing and similar processing of cotton and man-made fabrics can amount to manufacture for excise purposes when the process produces a commercially distinct article with a different name, character or use. The retrospective amendment deeming such processing to be manufacture and validating past levies was held within legislative competence and not violative of Articles 14 or 19(1)(g), as a curative fiscal measure. Duty on processed fabrics was chargeable on the assessable value of the processed goods, with credit available for duty already paid on grey fabrics to prevent double incidence. en-us Mon, 06 May 1985 00:00:00 +0530 Wed, 30 Jul 2014 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158670 Bleaching, dyeing, printing and similar processing of cotton and man-made fabrics can amount to manufacture for excise purposes when the process produces a commercially distinct article with a different name, character or use. The retrospective amendment deeming such processing to be manufacture and validating past levies was held within legislative competence and not violative of Articles 14 or 19(1)(g), as a curative fiscal measure. Duty on processed fabrics was chargeable on the assessable value of the processed goods, with credit available for duty already paid on grey fabrics to prevent double incidence. Case-Laws Central Excise Mon, 06 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158670