https://www.taxtmi.com/caselaws?id=352999 The tribunal held that the process of "cropping" on grey fabrics does not constitute "manufacture" under Chapter Note 3 of Chapter 52 and Chapter Note 4 of Chapter 55 of CETA 1985. It determined that "cropping" does not bring about a permanent change in the fabric's characteristics akin to the listed processes like bleaching or dyeing. As a result, the appellant was not liable for the imposed differential duty and penalties. The tribunal set aside the order, allowing the appeal and emphasizing that "cropping" does not qualify as a manufacturing process under the relevant provisions. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352999 The tribunal held that the process of "cropping" on grey fabrics does not constitute "manufacture" under Chapter Note 3 of Chapter 52 and Chapter Note 4 of Chapter 55 of CETA 1985. It determined that "cropping" does not bring about a permanent change in the fabric's characteristics akin to the listed processes like bleaching or dyeing. As a result, the appellant was not liable for the imposed differential duty and penalties. The tribunal set aside the order, allowing the appeal and emphasizing that "cropping" does not qualify as a manufacturing process under the relevant provisions. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352999