https://www.taxtmi.com/caselaws?id=31645 Embroidered cotton fabrics already classified under heading 5805.13 at nil rate were not subject to further excise duty merely because they were subsequently processed. The Tribunal noted that Larger Bench and later authority had already ruled that Chapter Note 8 to Chapter 58 did not apply to embroidery processing on grey fabrics during the relevant period. As the classification had not been challenged and the processed goods remained within the existing tariff treatment, the processing did not amount to manufacture or create a fresh duty liability under Chapters 52, 54 or 55. The Revenue's challenge to the demand therefore failed. en-us Wed, 26 Sep 2007 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31645 Embroidered cotton fabrics already classified under heading 5805.13 at nil rate were not subject to further excise duty merely because they were subsequently processed. The Tribunal noted that Larger Bench and later authority had already ruled that Chapter Note 8 to Chapter 58 did not apply to embroidery processing on grey fabrics during the relevant period. As the classification had not been challenged and the processed goods remained within the existing tariff treatment, the processing did not amount to manufacture or create a fresh duty liability under Chapters 52, 54 or 55. The Revenue's challenge to the demand therefore failed. Case-Laws Central Excise Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31645