https://www.taxtmi.com/caselaws?id=85179 The Appellate Tribunal CEGAT, New Delhi ruled that the process of doubling yarn from single to double yarn does not amount to manufacture, and therefore duty is not payable as per the Department's demands. The Tribunal upheld previous decisions stating that doubling of yarn does not attract duty under relevant rules, dismissing the Revenue's appeals and overturning the Collector (Appeals) orders in favor of the assessees. en-us Mon, 09 Oct 1995 00:00:00 +0530 Wed, 03 Aug 2011 12:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85179 The Appellate Tribunal CEGAT, New Delhi ruled that the process of doubling yarn from single to double yarn does not amount to manufacture, and therefore duty is not payable as per the Department's demands. The Tribunal upheld previous decisions stating that doubling of yarn does not attract duty under relevant rules, dismissing the Revenue's appeals and overturning the Collector (Appeals) orders in favor of the assessees. Case-Laws Central Excise Mon, 09 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85179