https://www.taxtmi.com/caselaws?id=41230 Garments stitched by tailors on individual customer orders were not treated as ready-made garments for excise purposes merely because they were pressed with an electric iron. The record did not disprove the claim that the goods were made to order, and in the absence of evidence negating that version, the benefit of doubt was extended to the petitioners. On that basis, the garments were held outside the scope of ready-made garments liable to confiscation or excise control for want of a Central Excise licence, and the confiscation was set aside. en-us Fri, 05 Dec 1980 00:00:00 +0530 Mon, 31 May 2010 14:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41230 Garments stitched by tailors on individual customer orders were not treated as ready-made garments for excise purposes merely because they were pressed with an electric iron. The record did not disprove the claim that the goods were made to order, and in the absence of evidence negating that version, the benefit of doubt was extended to the petitioners. On that basis, the garments were held outside the scope of ready-made garments liable to confiscation or excise control for want of a Central Excise licence, and the confiscation was set aside. Case-Laws Central Excise Fri, 05 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41230