https://www.taxtmi.com/caselaws?id=262328 Processing knitted pile fabric by washing, dyeing, bleaching, hydro-extraction, tumble dyeing and drying did not itself bring into existence a new excisable product. The fabric was only partially processed and towels emerged only after later cutting, sewing and hemming by another processor, so the assessee's activity was not manufacture of towels or production of an article in finished state. On that basis, neither Section Note 5(f) nor Section Note 5(b) of Section XI of the Central Excise Tariff Act, 1985 applied, and the revenue demand failed. The Tribunal's order was upheld and the assessee succeeded on merits. en-us Mon, 13 Apr 2015 00:00:00 +0530 Fri, 07 Aug 2015 06:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262328 Processing knitted pile fabric by washing, dyeing, bleaching, hydro-extraction, tumble dyeing and drying did not itself bring into existence a new excisable product. The fabric was only partially processed and towels emerged only after later cutting, sewing and hemming by another processor, so the assessee's activity was not manufacture of towels or production of an article in finished state. On that basis, neither Section Note 5(f) nor Section Note 5(b) of Section XI of the Central Excise Tariff Act, 1985 applied, and the revenue demand failed. The Tribunal's order was upheld and the assessee succeeded on merits. Case-Laws Central Excise Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262328