https://www.taxtmi.com/forum/issue?id=109041 Mere cutting of a continuous length of cloth into pieces that does not produce a new form, quality, property or combination does not amount to manufacture for central excise purposes; incidental processes qualify only when they effect such substantive transformation. The record contains no substantive response on octroi liability or the need for A.R.E. 1 for movement to an SEZ. en-us Tue, 18 Aug 2015 15:00:07 +0530 Thu, 23 Jan 2025 15:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109041 Mere cutting of a continuous length of cloth into pieces that does not produce a new form, quality, property or combination does not amount to manufacture for central excise purposes; incidental processes qualify only when they effect such substantive transformation. The record contains no substantive response on octroi liability or the need for A.R.E. 1 for movement to an SEZ. Discussion-Forum Central Excise Tue, 18 Aug 2015 15:00:07 +0530 https://www.taxtmi.com/forum/issue?id=109041