https://www.taxtmi.com/caselaws?id=74129 POY used in draw-texturising was treated as "base yarn" under Notification No. 55/78-CE because textured yarn and non-textured non-cellulosic filament yarn were distinct tariff entries, and the notification granted concessional duty where textured yarn was produced from base yarn. The process involved simultaneous drawing and texturising, with no separate fully oriented yarn emerging as an independent marketable product. On that basis, POY used in the process qualified for the concessional rate on textured yarn, and the departmental demand was not sustainable. en-us Tue, 29 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74129 POY used in draw-texturising was treated as "base yarn" under Notification No. 55/78-CE because textured yarn and non-textured non-cellulosic filament yarn were distinct tariff entries, and the notification granted concessional duty where textured yarn was produced from base yarn. The process involved simultaneous drawing and texturising, with no separate fully oriented yarn emerging as an independent marketable product. On that basis, POY used in the process qualified for the concessional rate on textured yarn, and the departmental demand was not sustainable. Case-Laws Central Excise Tue, 29 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74129