https://www.taxtmi.com/caselaws?id=82302 Conversion of flat man-made filament yarn into textured or crimped yarn is manufacture because the two processes are distinct and the resulting goods are separately known and traded commodities. The change from one tariff sub-item to another was treated as a process of manufacture within Section 2(f), so duty attached to the flat yarn when it was removed for use in further manufacture. Notification No. 55/78 granted exemption from duty but did not alter the stage of levy under Section 3 or the collection mechanism under Rules 9 and 49. The claim that duty was not payable until texturising was rejected. en-us Tue, 09 Mar 1993 00:00:00 +0530 Mon, 04 Jul 2011 12:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82302 Conversion of flat man-made filament yarn into textured or crimped yarn is manufacture because the two processes are distinct and the resulting goods are separately known and traded commodities. The change from one tariff sub-item to another was treated as a process of manufacture within Section 2(f), so duty attached to the flat yarn when it was removed for use in further manufacture. Notification No. 55/78 granted exemption from duty but did not alter the stage of levy under Section 3 or the collection mechanism under Rules 9 and 49. The claim that duty was not payable until texturising was rejected. Case-Laws Central Excise Tue, 09 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82302