https://www.taxtmi.com/caselaws?id=166009 Processed cotton fabrics that acquired a non-cellulosic fibre content above 30% after scouring, bleaching, dyeing and printing were classified for excise purposes by reference to the processed stage, not the grey stage, because retrospective amendments treated processing as manufacture and created separate treatment for processed fabrics. The textile stamping requirement did not control tariff classification. An expressly provisional classification approval, subject to test results and further orders, could be reopened by the Assistant Collector through timely show-cause notices, and the resulting differential duty demand was within jurisdiction and limitation. en-us Wed, 09 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 16:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166009 Processed cotton fabrics that acquired a non-cellulosic fibre content above 30% after scouring, bleaching, dyeing and printing were classified for excise purposes by reference to the processed stage, not the grey stage, because retrospective amendments treated processing as manufacture and created separate treatment for processed fabrics. The textile stamping requirement did not control tariff classification. An expressly provisional classification approval, subject to test results and further orders, could be reopened by the Assistant Collector through timely show-cause notices, and the resulting differential duty demand was within jurisdiction and limitation. Case-Laws Central Excise Wed, 09 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166009