TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether partially oriented yarn (POY) used in draw-texturising was 'base yarn' within Notification No. 55/78-CE so as to attract only the concessional rate of duty on textured yarn.
Analysis: The tariff treated textured yarn and non-textured non-cellulosic filament yarn as distinct entries. The notification granted concessional duty where textured yarn was produced out of 'base yarn', defined as yarn falling under Item 18 II(i)(a) from which textured yarn had been produced. The material showed that POY was not itself textured yarn and fell within the non-textured category. In the respondents' process, drawing and texturising were carried out simultaneously, and no separate fully oriented yarn emerged as an independent marketable product. On that footing, the POY used by the respondents answered the description of base yarn for the notification.
Conclusion: The respondents were entitled to the concessional duty of Rs. 5 per kg on the textured yarn cleared by them.
Final Conclusion: The demand raised by the department could not be sustained, and the order granting the benefit of the notification was affirmed.
Ratio Decidendi: Where textured yarn is produced from duty-paid non-textured filament yarn and drawing is integrated with texturising so that no separate fully oriented yarn comes into existence as a distinct , the yarn used as input qualifies as 'base yarn' for the concessional notification.
TaxTMI 
TaxTMI 
