https://www.taxtmi.com/caselaws?id=73867 The case involved issues regarding the withdrawal of benefits under Notification No. 119/75, classification of Fancy Yarn as a new product, and the application of the principle of manufacture. The majority opinion held that the appellants were not entitled to the benefit of the notification as the Fancy Yarn was considered a new product resulting from manufacture in its primary sense. The appeal was dismissed based on this finding. The dissenting opinion disagreed, likening the case to a precedent where the original materials were still identifiable in the final product. Ultimately, the majority decision prevailed, and the appeal was dismissed. en-us Thu, 16 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73867 The case involved issues regarding the withdrawal of benefits under Notification No. 119/75, classification of Fancy Yarn as a new product, and the application of the principle of manufacture. The majority opinion held that the appellants were not entitled to the benefit of the notification as the Fancy Yarn was considered a new product resulting from manufacture in its primary sense. The appeal was dismissed based on this finding. The dissenting opinion disagreed, likening the case to a precedent where the original materials were still identifiable in the final product. Ultimately, the majority decision prevailed, and the appeal was dismissed. Case-Laws Central Excise Thu, 16 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73867