TMI Blog2002 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocates, with him), for the appellant. Rakesh K. Sharma, Advocate, for the respondent. [Judgment per : Santosh Hegde, J.]. - The Assistant Collector of Central Excise had made a demand on the respondent for clandestine clearance of bed-sheets, bed spreads etc. The said demand was confirmed by the Commissioner of Central Excise along with the demand made for wrongful availment of benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sister concern M/s. Dior International, the finished products were totally new marketable commodities, having distinct market identity. Therefore, even though the material, namely, the cotton fabrics had earlier been subjected to duty in view of the fact that new products after the process of manufacture had emerged, which are marketable on their own identity as bed-sheets, bed spreads, table clot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustained. 3. We have perused the order of the original authority as well as that of the Tribunal. We have no doubt that by cutting the cotton fabrics from running length into small pieces and giving them a definite required shape to form new articles like bed sheets, bed spreads, table clothes etc., the respondent has produced a new commodity which has a definite commercial identity in the marke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that is so, the manufacture occurs and if manufacture takes place, it is dutiable. 'Manufacture' is bringing into being goods as known in the excise laws, that is to say, known in the market having distinct, separate and identifiable function. On this score, in our opinion, there is sufficient evidence. If that is the position, then the appellant was liable to pay duty." 5. It is evident from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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