https://www.taxtmi.com/caselaws?id=165793 Waste subjected to garnetting and carding was treated as having been converted into fibre, making duty leviable at that processing stage on the small manufacturers who undertook it. Once fibre had already emerged and duty, if any, attached at that point, later processing by the mills was only further conversion of fibre and did not justify a second levy on the same material. The record also noted that similar garnetted and carded materials purchased from small-scale manufacturers were not being charged again when used by other woollen mills. The petitioners were therefore not liable to duty, and the penalty and fine in lieu of confiscation were remitted in full. en-us Wed, 25 Mar 1981 00:00:00 +0530 Tue, 12 Aug 2014 11:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165793 Waste subjected to garnetting and carding was treated as having been converted into fibre, making duty leviable at that processing stage on the small manufacturers who undertook it. Once fibre had already emerged and duty, if any, attached at that point, later processing by the mills was only further conversion of fibre and did not justify a second levy on the same material. The record also noted that similar garnetted and carded materials purchased from small-scale manufacturers were not being charged again when used by other woollen mills. The petitioners were therefore not liable to duty, and the penalty and fine in lieu of confiscation were remitted in full. Case-Laws Central Excise Wed, 25 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165793