https://www.taxtmi.com/caselaws?id=44241 Garnetting, washing, sorting, cutting, carding, orientation of fibres and combing of duty-paid waste were considered in relation to whether they amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. The stated principle is that garnetting and related processing of duty-paid waste fibres, including filaments or staple fibres under Chapters 54 and 55, does not per se constitute manufacture. The Board's circular reflected that position, and the Tribunal was noted to have overlooked both its earlier view and the circular. The Tribunal's order was set aside and the matter remitted for fresh disposal in accordance with law. en-us Fri, 05 Jan 1996 00:00:00 +0530 Fri, 25 Jun 2010 10:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44241 Garnetting, washing, sorting, cutting, carding, orientation of fibres and combing of duty-paid waste were considered in relation to whether they amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. The stated principle is that garnetting and related processing of duty-paid waste fibres, including filaments or staple fibres under Chapters 54 and 55, does not per se constitute manufacture. The Board's circular reflected that position, and the Tribunal was noted to have overlooked both its earlier view and the circular. The Tribunal's order was set aside and the matter remitted for fresh disposal in accordance with law. Case-Laws Central Excise Fri, 05 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44241