https://www.taxtmi.com/caselaws?id=81906 Conversion of single ply yarn into double or multifold yarn within the same factory was treated as not giving rise to a new commodity for excise purposes. The Tribunal noted earlier conflicting views but followed the later position that doubling or multifolding does not change the tariff identity where the same type of yarn remains classified alike. On that basis, removal of single ply yarn for further doubling or multifolding was not a separate taxable event, and duty at the single-ply stage was not sustainable. en-us Thu, 11 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81906 Conversion of single ply yarn into double or multifold yarn within the same factory was treated as not giving rise to a new commodity for excise purposes. The Tribunal noted earlier conflicting views but followed the later position that doubling or multifolding does not change the tariff identity where the same type of yarn remains classified alike. On that basis, removal of single ply yarn for further doubling or multifolding was not a separate taxable event, and duty at the single-ply stage was not sustainable. Case-Laws Central Excise Thu, 11 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81906