Dutiability of sewing thread: conversion of single yarn into sewing thread constitutes manufacture and attracts excise duty. Sewing thread formed by converting single yarn into doubled or multifold yarn constitutes a distinct product and a process of manufacture, thereby attracting excise duty; subsequent separate tariff headings for sewing thread and exemption instruments confined to 'yarn' do not extend exemptions to sewing thread unless sewing thread is expressly included.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dutiability of sewing thread: conversion of single yarn into sewing thread constitutes manufacture and attracts excise duty.
Sewing thread formed by converting single yarn into doubled or multifold yarn constitutes a distinct product and a process of manufacture, thereby attracting excise duty; subsequent separate tariff headings for sewing thread and exemption instruments confined to "yarn" do not extend exemptions to sewing thread unless sewing thread is expressly included.
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