https://www.taxtmi.com/caselaws?id=82867 Central excise duty was held leviable on the yarn content of small cut pieces of cotton fabric, or chindies, under the special procedure in Rule 49A. The exemption for waste yarn was found inapplicable because the yarn had already been manufactured in running length and did not satisfy the notification condition for waste. Postponement of duty collection until clearance of fabrics did not remove the underlying duty liability on the yarn. As the yarn count in the chindies could not be ascertained, levy at the highest rate was justified and the appeal failed. en-us Mon, 02 Feb 1987 00:00:00 +0530 Thu, 07 Jul 2011 17:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82867 Central excise duty was held leviable on the yarn content of small cut pieces of cotton fabric, or chindies, under the special procedure in Rule 49A. The exemption for waste yarn was found inapplicable because the yarn had already been manufactured in running length and did not satisfy the notification condition for waste. Postponement of duty collection until clearance of fabrics did not remove the underlying duty liability on the yarn. As the yarn count in the chindies could not be ascertained, levy at the highest rate was justified and the appeal failed. Case-Laws Central Excise Mon, 02 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82867