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TMI Blog1988 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... NTO SHORTER LENGTHS - NO NEW ITEM FORMED - PRODUCT OBTAINED BY CUTTING IS ALSO MAN-MADE FIBRE - NO DUTY LEVIABLE - Civil Appeal No. 2891 of 1984 - - - Dated:- 15-2-1988 - Sabyasachi Mukharji and S. Ranganathan, JJ. A.K. Gangauli, Senior Advocate (P. Parmeswaran and K. Swamy, Advocates, with him), for the appellant. [Judgment per : Sabyasachi Mukharji, J.]. - This is a statutory appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ester staple fibre. The Collector held that the so-called 'crimpled uncut waste' purchased by the respondents was, in fact, polyester fibre tow and the staple fibre which were commercially two distinct products and the respondents had carried on manufacture of polyester staple fibre from tow and, as such, exigible to duty. The respondents filed an appeal before the Central Board of Excise and Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bre is obtained by cutting it into required short length. On an examination of the material and the contention, the Tribunal came to the conclusion that the material which the respondents had purchased was already man-made fibre but in running length. All that the respondents did in relation to it, was to cut it into staple length after some manual sorting and straightening. The question, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular activity. The taxable event under the Excise Law is 'manufacture'. See in this connection Empire Industries Ltd. and Others etc. v. Union of India and Others, etc. - 1985 Suppl. 1 SCR page 292 = 1985 (20) E.L.T. 179 (S.C.), and M/s. Ujagar Prints v. Union of India - 1986 Suppl. SCC 652 = 1987 (27) E.L.T. 567. In the instant case it is not disputed that what the appellant did, was to cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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