https://www.taxtmi.com/caselaws?id=73225 Twisting duty-paid nylon yarn into nylon twine did not, by itself, remove the product from the yarn entry in the Central Excise Tariff. The stated reasoning preferred the view that the twine continued to answer the description of yarn, so classification under Tariff Item 68 was rejected and the product was treated as yarn under Tariff Item 18-II(i)(a). After that classification, the question whether any further duty remained payable on the twine was left for limited reconsideration by the lower authorities on factual and legal examination. en-us Tue, 25 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 14:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73225 Twisting duty-paid nylon yarn into nylon twine did not, by itself, remove the product from the yarn entry in the Central Excise Tariff. The stated reasoning preferred the view that the twine continued to answer the description of yarn, so classification under Tariff Item 68 was rejected and the product was treated as yarn under Tariff Item 18-II(i)(a). After that classification, the question whether any further duty remained payable on the twine was left for limited reconsideration by the lower authorities on factual and legal examination. Case-Laws Central Excise Tue, 25 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73225