https://www.taxtmi.com/caselaws?id=32048 The Court dismissed the revenue's appeal regarding duty demand for sewing thread production of polyester staple fiber. The Tribunal ruled in favor of the assessee, holding that the product qualified for exemption under Notification No. 35 of 1995 as amended by Notification No. 84 of 1995. The Court upheld the Tribunal's decision, determining that the manufacturing activity did not amount to manufacture during the relevant periods based on the Chapter Note introduced in Chapter 55. en-us Thu, 14 Aug 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32048 The Court dismissed the revenue's appeal regarding duty demand for sewing thread production of polyester staple fiber. The Tribunal ruled in favor of the assessee, holding that the product qualified for exemption under Notification No. 35 of 1995 as amended by Notification No. 84 of 1995. The Court upheld the Tribunal's decision, determining that the manufacturing activity did not amount to manufacture during the relevant periods based on the Chapter Note introduced in Chapter 55. Case-Laws Central Excise Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32048