Manufacturing activity or not - fabric cut into Dhoties - it ...
Cutting fabric into Dhoties isn't manufacturing; remains classified under Chapters 52, 54, or 55. Legal standards upheld.
July 26, 2016
Case Laws Central Excise SC
Manufacturing activity or not - fabric cut into Dhoties - it will continue to be classifiable as fabric under Chapter 52/54/55 and such a process undertaken by the appellant does not amount to manufacture - SC
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