https://www.taxtmi.com/caselaws?id=160863 A process amounts to manufacture when it brings into existence a commercially distinct article with a different name, character or use, and the amendment treating bleaching, mercerising, dyeing, printing and similar processing of cotton and man-made fabrics as manufacture was upheld as within legislative competence and not violative of Article 19(1)(g). The revised tariff entries were held to expressly cover processed fabrics, so processed grey fabrics remained exigible to excise duty under the amended scheme. The Court also rejected the contention that duty had to be confined to job-work value, holding that valuation must follow the statutory scheme and that credit for duty already paid on grey cloth operates through the prescribed credit mechanism. en-us Fri, 17 Jun 1983 00:00:00 +0530 Wed, 25 Dec 2013 16:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160863 A process amounts to manufacture when it brings into existence a commercially distinct article with a different name, character or use, and the amendment treating bleaching, mercerising, dyeing, printing and similar processing of cotton and man-made fabrics as manufacture was upheld as within legislative competence and not violative of Article 19(1)(g). The revised tariff entries were held to expressly cover processed fabrics, so processed grey fabrics remained exigible to excise duty under the amended scheme. The Court also rejected the contention that duty had to be confined to job-work value, holding that valuation must follow the statutory scheme and that credit for duty already paid on grey cloth operates through the prescribed credit mechanism. Case-Laws Central Excise Fri, 17 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160863