https://www.taxtmi.com/caselaws?id=46167 The court held that new articles created by cutting and shaping cotton fabrics into products like bed sheets and table clothes are subject to duty under Tariff Item 19(I), even if the raw material had already been taxed. The Tribunal's decision was overturned, and the respondent was found liable to pay duty on the manufactured goods as they constituted distinct and separate marketable commodities. en-us Tue, 30 Apr 2002 00:00:00 +0530 Sat, 03 Mar 2012 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46167 The court held that new articles created by cutting and shaping cotton fabrics into products like bed sheets and table clothes are subject to duty under Tariff Item 19(I), even if the raw material had already been taxed. The Tribunal's decision was overturned, and the respondent was found liable to pay duty on the manufactured goods as they constituted distinct and separate marketable commodities. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46167