https://www.taxtmi.com/caselaws?id=85550 The tribunal determined that duty should be charged on single ply yarn at the spindle stage, rejecting the argument that duty collection should occur after additional processes like winding, doubling, and reeling. The decision was based on single ply yarn being recognized as a marketable product at the spindle stage, aligning with common parlance and legal provisions. The tribunal emphasized that processes after the spindle stage do not impact duty determination, upholding the department's position and ruling in their favor. en-us Fri, 26 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85550 The tribunal determined that duty should be charged on single ply yarn at the spindle stage, rejecting the argument that duty collection should occur after additional processes like winding, doubling, and reeling. The decision was based on single ply yarn being recognized as a marketable product at the spindle stage, aligning with common parlance and legal provisions. The tribunal emphasized that processes after the spindle stage do not impact duty determination, upholding the department's position and ruling in their favor. Case-Laws Central Excise Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85550