https://www.taxtmi.com/caselaws?id=42346 Bleaching, dyeing, printing, sizing, mercerising and allied job-work on grey fabric were treated as manufacture because the processed fabric emerged as a commercially distinct commodity; the excise levy was therefore upheld. The retrospective amendment enlarging the definition of manufacture and the tariff entries was sustained as within Parliament's legislative competence, including support from the residuary power if necessary. The additional excise duty under the 1957 Act also stood because the amended excise framework and valuation machinery applied to the levy. Retrospective validation did not violate Article 19(1)(g). For valuation, the assessable value of processed fabric was the factory-gate value of the finished product, including grey cloth value and manufacturing elements, but excluding post-manufacturing trading profit. en-us Fri, 04 Nov 1988 00:00:00 +0530 Mon, 25 Apr 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42346 Bleaching, dyeing, printing, sizing, mercerising and allied job-work on grey fabric were treated as manufacture because the processed fabric emerged as a commercially distinct commodity; the excise levy was therefore upheld. The retrospective amendment enlarging the definition of manufacture and the tariff entries was sustained as within Parliament's legislative competence, including support from the residuary power if necessary. The additional excise duty under the 1957 Act also stood because the amended excise framework and valuation machinery applied to the levy. Retrospective validation did not violate Article 19(1)(g). For valuation, the assessable value of processed fabric was the factory-gate value of the finished product, including grey cloth value and manufacturing elements, but excluding post-manufacturing trading profit. Case-Laws Central Excise Fri, 04 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42346