https://www.taxtmi.com/caselaws?id=2636 Float cutting and brushing of woven pile fabrics may amount to manufacture of a commercially distinct product, but no fresh duty is attracted where the processed goods continue to remain classifiable under the same tariff sub-heading as the original fabrics. The note emphasises that tariff classification is decisive: if cut-float and uncut pile fabrics are still woven pile fabrics under the same sub-heading, the department cannot demand duty again on the processed goods under that heading. The stated ratio is that manufacture alone is insufficient for a second levy when the tariff position remains unchanged. en-us Mon, 01 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2636 Float cutting and brushing of woven pile fabrics may amount to manufacture of a commercially distinct product, but no fresh duty is attracted where the processed goods continue to remain classifiable under the same tariff sub-heading as the original fabrics. The note emphasises that tariff classification is decisive: if cut-float and uncut pile fabrics are still woven pile fabrics under the same sub-heading, the department cannot demand duty again on the processed goods under that heading. The stated ratio is that manufacture alone is insufficient for a second levy when the tariff position remains unchanged. Case-Laws Central Excise Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2636