https://www.taxtmi.com/caselaws?id=40468 The High Court of Kerala at Ernakulam upheld the legality of Central Excise Officers' seizure of brassieres from a women's undergarment manufacturer. The Court determined that the ironing process, considered incidental but essential for marketability, constituted manufacturing with power, subjecting the brassieres to excise duty under Item 22D. Despite the petitioner's argument that the ironing process did not qualify, the Court dismissed the petition, affirming the duty liability on the brassieres due to the power-involved ironing process. en-us Tue, 06 Jul 1976 00:00:00 +0530 Sat, 08 May 2010 14:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40468 The High Court of Kerala at Ernakulam upheld the legality of Central Excise Officers' seizure of brassieres from a women's undergarment manufacturer. The Court determined that the ironing process, considered incidental but essential for marketability, constituted manufacturing with power, subjecting the brassieres to excise duty under Item 22D. Despite the petitioner's argument that the ironing process did not qualify, the Court dismissed the petition, affirming the duty liability on the brassieres due to the power-involved ironing process. Case-Laws Central Excise Tue, 06 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40468