https://www.taxtmi.com/caselaws?id=266088 Chemiking and spotting on fabrics were examined as standalone processes under Central Excise law, and they were held not to amount to manufacture. The later dyeing of the fabrics by another processor was treated as irrelevant to the character of the appellant's own activity. On the facts, chemiking and spotting were found to be akin to washing simpliciter and did not bring into existence a new marketable product. Note 4 to Chapter 55 was considered, but it did not alter the conclusion that the processes were not manufacturing in nature, so the duty liability could not be sustained. en-us Thu, 30 Apr 2015 00:00:00 +0530 Sun, 18 Oct 2015 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266088 Chemiking and spotting on fabrics were examined as standalone processes under Central Excise law, and they were held not to amount to manufacture. The later dyeing of the fabrics by another processor was treated as irrelevant to the character of the appellant's own activity. On the facts, chemiking and spotting were found to be akin to washing simpliciter and did not bring into existence a new marketable product. Note 4 to Chapter 55 was considered, but it did not alter the conclusion that the processes were not manufacturing in nature, so the duty liability could not be sustained. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266088