https://www.taxtmi.com/caselaws?id=84324 Cotton yarn that underwent doubling or twisting inside the factory before being cleared as plain reel hank yarn did not attract central excise duty, because the intermediate processes did not produce a distinct commercial commodity. The exemption for cotton yarn in plain reel hanks was held to cover the goods, and the fact that the yarn remained in process without being removed for consumption, sale, or use in manufacturing another commodity was decisive. The duty demand on the in-process yarn was therefore unsustainable. en-us Mon, 24 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84324 Cotton yarn that underwent doubling or twisting inside the factory before being cleared as plain reel hank yarn did not attract central excise duty, because the intermediate processes did not produce a distinct commercial commodity. The exemption for cotton yarn in plain reel hanks was held to cover the goods, and the fact that the yarn remained in process without being removed for consumption, sale, or use in manufacturing another commodity was decisive. The duty demand on the in-process yarn was therefore unsustainable. Case-Laws Central Excise Mon, 24 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84324