https://www.taxtmi.com/caselaws?id=258893 Crushing grey manmade fabrics with power, followed by heating treatment that makes the crushed effect permanent, was treated as manufacture under Chapter Note 4 of Chapter 55 because the process brought about a lasting transformation in the fabric. The resulting crushed fabrics were also held marketable, since they were admitted to be sold as such and were known in the market as crushed fabrics, making them excisable goods. Penalties were nevertheless set aside because the dispute was primarily one of tariff interpretation and no mala fide was established. en-us Tue, 24 Mar 2015 00:00:00 +0530 Mon, 15 Feb 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258893 Crushing grey manmade fabrics with power, followed by heating treatment that makes the crushed effect permanent, was treated as manufacture under Chapter Note 4 of Chapter 55 because the process brought about a lasting transformation in the fabric. The resulting crushed fabrics were also held marketable, since they were admitted to be sold as such and were known in the market as crushed fabrics, making them excisable goods. Penalties were nevertheless set aside because the dispute was primarily one of tariff interpretation and no mala fide was established. Case-Laws Central Excise Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258893