https://www.taxtmi.com/caselaws?id=337569 Garneting and carding of synthetic textile waste were treated as a physical re-arrangement of fibres for reuse and spinning, not as a process creating a new commercial commodity. Chapter Note 3 of Chapter 55 of the Central Excise Tariff Act, 1985 was read as a classification provision for processed waste, not a deeming rule that by itself makes the activity manufacture. The contrast with Chapter Note 4, which expressly declares specified processes to be manufacture, was used to show that excisability cannot be inferred without clear statutory language. The text concludes that such processing does not attract central excise duty. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sat, 07 Jan 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337569 Garneting and carding of synthetic textile waste were treated as a physical re-arrangement of fibres for reuse and spinning, not as a process creating a new commercial commodity. Chapter Note 3 of Chapter 55 of the Central Excise Tariff Act, 1985 was read as a classification provision for processed waste, not a deeming rule that by itself makes the activity manufacture. The contrast with Chapter Note 4, which expressly declares specified processes to be manufacture, was used to show that excisability cannot be inferred without clear statutory language. The text concludes that such processing does not attract central excise duty. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337569