https://www.taxtmi.com/caselaws?id=974 The Tribunal held that lacquering of metallised polyester film does not amount to manufacture under the Central Excise Act, 1944, based on legal precedents and absence of specific provisions in the Central Excise Tariff Act, 1985. Duty demands and penalties related to lacquering were set aside. The classification of a special type of yarn was to be reconsidered under Heading 5605.00 and relevant HSN Notes, with the matter remitted for redetermination of duty demands. The appeals were allowed, and the case was remanded for further proceedings on the classification issue. en-us Wed, 30 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=974 The Tribunal held that lacquering of metallised polyester film does not amount to manufacture under the Central Excise Act, 1944, based on legal precedents and absence of specific provisions in the Central Excise Tariff Act, 1985. Duty demands and penalties related to lacquering were set aside. The classification of a special type of yarn was to be reconsidered under Heading 5605.00 and relevant HSN Notes, with the matter remitted for redetermination of duty demands. The appeals were allowed, and the case was remanded for further proceedings on the classification issue. Case-Laws Central Excise Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=974