CEGAT Mumbai: Yarn Twisting Not Manufacturing

The Appellate Tribunal CEGAT, Mumbai overturned the Collector's decision to demand duty and impose penalties on the appellant for twisting and doubling yarn, ruling that these processes do not amount to manufacture. The Tribunal cited Supreme Court judgments to support its decision and allowed the appeal, setting aside the impugned order.

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The Appellate Tribunal CEGAT, Mumbai overturned the Collector's decision to demand duty and impose penalties on the appellant for twisting and doubling yarn, ruling that these processes do not amount to manufacture. The Tribunal cited Supreme Court judgments to support its decision and allowed the appeal, setting aside the impugned order.

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