https://www.taxtmi.com/caselaws?id=30726 Garments stitched to individual measurements from fabrics supplied by the assessee were treated as excisable manufactured goods because tailor-made clothing can still be marketable, and the handicraft exemption was denied for lack of contemporaneous proof that the actual cleared goods had the required hand ornamentation. Clearances of three family-controlled units were clubbed for SSI exemption where raw materials, labels and design inputs were centrally supplied and production was artificially split, and the extended limitation period was held available because the later notice rested on a distinct factual and legal basis. en-us Fri, 02 May 2008 00:00:00 +0530 Mon, 22 Sep 2008 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30726 Garments stitched to individual measurements from fabrics supplied by the assessee were treated as excisable manufactured goods because tailor-made clothing can still be marketable, and the handicraft exemption was denied for lack of contemporaneous proof that the actual cleared goods had the required hand ornamentation. Clearances of three family-controlled units were clubbed for SSI exemption where raw materials, labels and design inputs were centrally supplied and production was artificially split, and the extended limitation period was held available because the later notice rested on a distinct factual and legal basis. Case-Laws Central Excise Fri, 02 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30726