https://www.taxtmi.com/caselaws?id=30621 Padding cotton polyester lungi fabrics with starch and chemicals, together with special finishing, did not amount to manufacture because the processes produced only temporary stiffness, sheen or softness that disappeared after washing and did not create goods with a new name, character or use. Mercerizing was not established on the record. On that basis, denial of exemption and the duty demand were unsustainable, and the related penalty could not survive once the principal demand failed. en-us Mon, 17 Mar 2008 00:00:00 +0530 Tue, 12 Jan 2010 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30621 Padding cotton polyester lungi fabrics with starch and chemicals, together with special finishing, did not amount to manufacture because the processes produced only temporary stiffness, sheen or softness that disappeared after washing and did not create goods with a new name, character or use. Mercerizing was not established on the record. On that basis, denial of exemption and the duty demand were unsustainable, and the related penalty could not survive once the principal demand failed. Case-Laws Central Excise Mon, 17 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30621