https://www.taxtmi.com/caselaws?id=50930 Tariff notes deem bleaching, mercerising, dyeing, printing, waterproofing, shrink-proofing, organdie processing, or any one or more of those operations to amount to manufacture. The phrase "any one or more of these processes" was read to mean that a composite series of such textile-processing operations by the same manufacturer constitutes one manufacturing event, not separate manufacturings at each stage. On that construction, duty is not chargeable at every individual process, and the demand and penalty could not be sustained. en-us Tue, 16 Oct 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50930 Tariff notes deem bleaching, mercerising, dyeing, printing, waterproofing, shrink-proofing, organdie processing, or any one or more of those operations to amount to manufacture. The phrase "any one or more of these processes" was read to mean that a composite series of such textile-processing operations by the same manufacturer constitutes one manufacturing event, not separate manufacturings at each stage. On that construction, duty is not chargeable at every individual process, and the demand and penalty could not be sustained. Case-Laws Central Excise Tue, 16 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50930