https://www.taxtmi.com/caselaws?id=85048 Central excise duty on wool tops is chargeable on removal of the excisable commodity at the stage of final clearance, not when pure wool tops are taken for blending. The blending process did not create a new product; the wool tops and blended wool tops remained the same excisable commodity under the tariff entry. Because the processing was part of a continuous manufacturing sequence, the earliest-stage theory of levy had no basis under the Central Excise Rules. Duty was therefore assessable on the weight of the wool tops at final clearance, and not at the intermediate blending stage. en-us Wed, 14 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85048 Central excise duty on wool tops is chargeable on removal of the excisable commodity at the stage of final clearance, not when pure wool tops are taken for blending. The blending process did not create a new product; the wool tops and blended wool tops remained the same excisable commodity under the tariff entry. Because the processing was part of a continuous manufacturing sequence, the earliest-stage theory of levy had no basis under the Central Excise Rules. Duty was therefore assessable on the weight of the wool tops at final clearance, and not at the intermediate blending stage. Case-Laws Central Excise Wed, 14 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85048