https://www.taxtmi.com/caselaws?id=42125 The court held that the cutting of long man-made fiber into staple length did not constitute 'manufacture' under the Central Excises and Salt Act, 1944. Despite the change in the product's name, the process did not result in the creation of a new substance, maintaining the original character and use of the material. As such, the respondents were not subject to duty liability for the cutting process, and the appeal against the duty imposition was dismissed, affirming the Customs, Excise and Gold (Control) Appellate Tribunal's decision. en-us Mon, 15 Feb 1988 00:00:00 +0530 Mon, 13 May 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42125 The court held that the cutting of long man-made fiber into staple length did not constitute 'manufacture' under the Central Excises and Salt Act, 1944. Despite the change in the product's name, the process did not result in the creation of a new substance, maintaining the original character and use of the material. As such, the respondents were not subject to duty liability for the cutting process, and the appeal against the duty imposition was dismissed, affirming the Customs, Excise and Gold (Control) Appellate Tribunal's decision. Case-Laws Central Excise Mon, 15 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42125