https://www.taxtmi.com/caselaws?id=53897 Pleating of fabrics was held not to amount to manufacture under Chapter Note 4 of Chapter 54 where an earlier coordinate bench had already decided the same issue in favour of the assessee. The Tribunal followed that precedent and found no basis to depart from it, as the trade notice and a chemist's opinion did not provide sufficient contrary material to displace the earlier view. The process therefore remained outside the scope of manufacture in the circumstances considered, and the assessee succeeded. en-us Tue, 11 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 17:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53897 Pleating of fabrics was held not to amount to manufacture under Chapter Note 4 of Chapter 54 where an earlier coordinate bench had already decided the same issue in favour of the assessee. The Tribunal followed that precedent and found no basis to depart from it, as the trade notice and a chemist's opinion did not provide sufficient contrary material to displace the earlier view. The process therefore remained outside the scope of manufacture in the circumstances considered, and the assessee succeeded. Case-Laws Central Excise Tue, 11 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53897