Twisting/supn of single yarn-Manufacture

[Narendra Soni]

Dear Experts,

If a manufacturer imports polyester yarn and twist/spun/doubling the same, Is the "spun/twisted polyester yarn" product amount to manufacture.

AI Summary

Manufacture: Twisting or doubling polyester yarn alters product character and changes tariff classification, thus constituting manufacture.
Twisting, spinning or converting imported polyester single yarn into doubled, multifold or twisted yarn constitutes manufacture because the process changes the product's character, use and tariff classification; statutory notes for man made fibres expressly list twisting, doubling and related processes as amounting to manufacture.