https://www.taxtmi.com/caselaws?id=166902 Cutting polyester fibre tow into staple fibre was held not to amount to manufacture because no new or commercially distinct product came into existence; mere reduction in length did not create a separate excisable commodity. The tariff treated man-made fibres as a single class, and the exemption notifications placed tow and staple fibre on the same footing, with the proviso operating only to prevent double taxation where duty had already been paid on tow. On that basis, the fibre-cutting activity did not attract separate central excise duty or a licence requirement, and the related duty demand and penalty could not be sustained. en-us Tue, 28 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 17:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166902 Cutting polyester fibre tow into staple fibre was held not to amount to manufacture because no new or commercially distinct product came into existence; mere reduction in length did not create a separate excisable commodity. The tariff treated man-made fibres as a single class, and the exemption notifications placed tow and staple fibre on the same footing, with the proviso operating only to prevent double taxation where duty had already been paid on tow. On that basis, the fibre-cutting activity did not attract separate central excise duty or a licence requirement, and the related duty demand and penalty could not be sustained. Case-Laws Central Excise Tue, 28 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166902