https://www.taxtmi.com/caselaws?id=40064 Bleaching, mercerising, dyeing, printing and allied processing of cotton and man-made fabrics were examined against the settled test of manufacture, namely whether a new and distinct commercial commodity emerges. The text states that the amended definition in section 2(f) expressly treated those textile processes as manufacture, and that the retrospective validation of duty on processed fabrics was within Parliament's excise power and not contrary to Articles 14 or 19(1)(g). It also states that assessable value under section 4 was the wholesale cash price of the processed goods, not merely processing charges, with pro forma credit available for duty already paid on grey fabrics. en-us Mon, 06 May 1985 00:00:00 +0530 Wed, 07 Jun 2017 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40064 Bleaching, mercerising, dyeing, printing and allied processing of cotton and man-made fabrics were examined against the settled test of manufacture, namely whether a new and distinct commercial commodity emerges. The text states that the amended definition in section 2(f) expressly treated those textile processes as manufacture, and that the retrospective validation of duty on processed fabrics was within Parliament's excise power and not contrary to Articles 14 or 19(1)(g). It also states that assessable value under section 4 was the wholesale cash price of the processed goods, not merely processing charges, with pro forma credit available for duty already paid on grey fabrics. Case-Laws Central Excise Mon, 06 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40064