https://www.taxtmi.com/caselaws?id=30296 Fabrics reflected as loose stock in RG-I were treated as fully manufactured goods because the prescribed register distinguished finished goods only in packed or loose form, and no evidence showed the stock was still grey or unprocessed. In textile processing, each stage of processing amounts to manufacture, so goods that have undergone such processing are not semi-finished merely because they remain unpacked. Duty was therefore payable at the pre-scheme rate on the loose stock, and the challenge failed. en-us Wed, 06 Feb 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30296 Fabrics reflected as loose stock in RG-I were treated as fully manufactured goods because the prescribed register distinguished finished goods only in packed or loose form, and no evidence showed the stock was still grey or unprocessed. In textile processing, each stage of processing amounts to manufacture, so goods that have undergone such processing are not semi-finished merely because they remain unpacked. Duty was therefore payable at the pre-scheme rate on the loose stock, and the challenge failed. Case-Laws Central Excise Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30296