https://www.taxtmi.com/caselaws?id=2636 Float cutting and brushing of woven pile fabrics may create a commercially distinct product and amount to manufacture, but no fresh excise duty arises where the processed fabrics remain classified under the same tariff sub-heading as the original goods. Cut-float and uncut pile fabrics both continue as woven pile fabrics under that sub-heading; therefore, the process does not trigger a further duty demand on the same goods. The duty demand was unsustainable, and the order favouring the assessee was maintained. 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 create a commercially distinct product and amount to manufacture, but no fresh excise duty arises where the processed fabrics remain classified under the same tariff sub-heading as the original goods. Cut-float and uncut pile fabrics both continue as woven pile fabrics under that sub-heading; therefore, the process does not trigger a further duty demand on the same goods. The duty demand was unsustainable, and the order favouring the assessee was maintained. Case-Laws Central Excise Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2636