https://www.taxtmi.com/caselaws?id=1882 LDPE lamination of HDPE woven fabrics was treated as manufacture of a distinct, marketable product classifiable under sub-heading 3926.90, so duty was payable. The exemption notifications were held inapplicable because the laminated fabrics were cleared for making bags and sacks, a covered exclusion. The plea of limitation and the valuation objection on cum-duty basis were remanded for fresh consideration on the existing records and proper quantification. Confiscation of land, building, plant and machinery, and the related redemption fine, were set aside because the show cause notice contained no proposal for such confiscation. en-us Mon, 18 Jun 2007 00:00:00 +0530 Sat, 13 Feb 2016 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1882 LDPE lamination of HDPE woven fabrics was treated as manufacture of a distinct, marketable product classifiable under sub-heading 3926.90, so duty was payable. The exemption notifications were held inapplicable because the laminated fabrics were cleared for making bags and sacks, a covered exclusion. The plea of limitation and the valuation objection on cum-duty basis were remanded for fresh consideration on the existing records and proper quantification. Confiscation of land, building, plant and machinery, and the related redemption fine, were set aside because the show cause notice contained no proposal for such confiscation. Case-Laws Central Excise Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1882