https://www.taxtmi.com/caselaws?id=83052 Duty was payable on the full quantity of nylon yarn issued for manufacture of tyre cord fabric because the yarn had become a distinct commodity and duty had merely been deferred until clearance of the finished fabric. The waste arising during conversion was therefore also liable to duty, and the argument that the process did not amount to manufacture was rejected on the facts. The extended period of limitation was properly invoked because the relevant waste was not disclosed in the returns and the material period was not covered by the RT-12 filings. en-us Fri, 28 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83052 Duty was payable on the full quantity of nylon yarn issued for manufacture of tyre cord fabric because the yarn had become a distinct commodity and duty had merely been deferred until clearance of the finished fabric. The waste arising during conversion was therefore also liable to duty, and the argument that the process did not amount to manufacture was rejected on the facts. The extended period of limitation was properly invoked because the relevant waste was not disclosed in the returns and the material period was not covered by the RT-12 filings. Case-Laws Central Excise Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83052