https://www.taxtmi.com/caselaws?id=291668 The Supreme Court ruled in favor of the petitioner Mills in a case involving the classification of Tarpaulin Fabric under the Central Excise Tariff Act, 1985. The Court held that the process of cutting, stitching, and fixing eyelets to tarpaulin does not amount to manufacture, leading to the inappropriate classification under CSH 5906.90. The Court invalidated the demand for duty and penalties based on the incorrect invocation of the extended period under Section 11A of the Central Excise Act, 1944. Additionally, it found the demand for interest under Section 11AA from a date before its enactment to be invalid. en-us Mon, 10 Jun 2019 00:00:00 +0530 Fri, 20 Nov 2020 19:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291668 The Supreme Court ruled in favor of the petitioner Mills in a case involving the classification of Tarpaulin Fabric under the Central Excise Tariff Act, 1985. The Court held that the process of cutting, stitching, and fixing eyelets to tarpaulin does not amount to manufacture, leading to the inappropriate classification under CSH 5906.90. The Court invalidated the demand for duty and penalties based on the incorrect invocation of the extended period under Section 11A of the Central Excise Act, 1944. Additionally, it found the demand for interest under Section 11AA from a date before its enactment to be invalid. Case-Laws Central Excise Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291668