https://www.taxtmi.com/caselaws?id=51716 Reeling and rewinding of purchased thread was held not to amount to manufacture for tariff purposes because the appellate authority found no process beyond reeling and rewinding, the Revenue produced no evidence of any additional manufacturing activity, and no Chapter 55 note treated that process as manufacture. On that basis, the tariff demand could not be sustained and the Revenue's appeal failed. 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 Reeling and rewinding of purchased thread was held not to amount to manufacture for tariff purposes because the appellate authority found no process beyond reeling and rewinding, the Revenue produced no evidence of any additional manufacturing activity, and no Chapter 55 note treated that process as manufacture. On that basis, the tariff demand could not be sustained and the Revenue's appeal failed. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51716