https://www.taxtmi.com/caselaws?id=74247 Polyester-viscose resultant yarns were accepted as correctly classifiable under Item 18E of the First Schedule to the Central Excises and Salt Act. On that footing, a demand under Item 68 on the full value of the goods was untenable. A further finding that duty was recoverable on the constituent yarns could not stand because it travelled beyond the show cause notice and the adjudication order. Any amount actually collected under the unsustainable demand was liable to be refunded. en-us Wed, 13 Apr 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74247 Polyester-viscose resultant yarns were accepted as correctly classifiable under Item 18E of the First Schedule to the Central Excises and Salt Act. On that footing, a demand under Item 68 on the full value of the goods was untenable. A further finding that duty was recoverable on the constituent yarns could not stand because it travelled beyond the show cause notice and the adjudication order. Any amount actually collected under the unsustainable demand was liable to be refunded. Case-Laws Central Excise Wed, 13 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74247