https://www.taxtmi.com/caselaws?id=167576 Waterproofing and waxproofing of cotton fabrics fell within the expanded statutory meaning of manufacture under the amended definition in section 2(f)(v), because the amendment expressly included waterproofing and allied processing and operated retrospectively for the relevant period under section 5 of Act 6 of 1980; duty was therefore exigible. Although the duty demand was sustained, the penal consequences of penalty, confiscation and redemption fine were found unnecessary on the facts, and those components were set aside. en-us Tue, 16 Apr 1985 00:00:00 +0530 Thu, 25 Dec 2014 11:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167576 Waterproofing and waxproofing of cotton fabrics fell within the expanded statutory meaning of manufacture under the amended definition in section 2(f)(v), because the amendment expressly included waterproofing and allied processing and operated retrospectively for the relevant period under section 5 of Act 6 of 1980; duty was therefore exigible. Although the duty demand was sustained, the penal consequences of penalty, confiscation and redemption fine were found unnecessary on the facts, and those components were set aside. Case-Laws Central Excise Tue, 16 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167576