https://www.taxtmi.com/caselaws?id=51716 The Appellate Tribunal CEGAT upheld the decision of the Commissioner (Appeals) that the process of reeling/rewinding sewing thread did not amount to manufacture under the Central Excise Tariff Act. The Tribunal rejected the Revenue's appeal, stating that there was no evidence to prove that duty should be paid on sewing thread classified under Heading 55.08. en-us Fri, 27 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51716 The Appellate Tribunal CEGAT upheld the decision of the Commissioner (Appeals) that the process of reeling/rewinding sewing thread did not amount to manufacture under the Central Excise Tariff Act. The Tribunal rejected the Revenue's appeal, stating that there was no evidence to prove that duty should be paid on sewing thread classified under Heading 55.08. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51716