https://www.taxtmi.com/caselaws?id=166921 A hand-driven jigger used for dyeing cotton fabrics was treated as a machine for purposes of Notification No. 130/82-C.E., because a manually operated device can still be a machine if it transmits and modifies energy to perform the process. On that basis, the exemption was denied since the fabrics had been dyed with the aid of a machine. The penalty was also upheld: a bare plea of bona fide belief was insufficient, no prior clarification had been sought from the excise authorities, and the penalty was not found excessive in relation to the duty involved. en-us Sat, 24 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 16:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166921 A hand-driven jigger used for dyeing cotton fabrics was treated as a machine for purposes of Notification No. 130/82-C.E., because a manually operated device can still be a machine if it transmits and modifies energy to perform the process. On that basis, the exemption was denied since the fabrics had been dyed with the aid of a machine. The penalty was also upheld: a bare plea of bona fide belief was insufficient, no prior clarification had been sought from the excise authorities, and the penalty was not found excessive in relation to the duty involved. Case-Laws Central Excise Sat, 24 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166921