https://www.taxtmi.com/caselaws?id=88748 Doubling of staple fibre and filament yarn was treated as a manufacturing process because it produced a commercially distinct yarn product under Section 2(f) of the Central Excise Act, 1944. The goods were classified as doubled yarn, not twine, based on their composition, description in the classification list, and the predominance of staple fibre by weight. On limitation, the relevant date was taken as the date of filing of the RT 12 return, and the show cause notice was held to have been issued within the six-month period. The demand was therefore within time. en-us Tue, 27 Jan 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88748 Doubling of staple fibre and filament yarn was treated as a manufacturing process because it produced a commercially distinct yarn product under Section 2(f) of the Central Excise Act, 1944. The goods were classified as doubled yarn, not twine, based on their composition, description in the classification list, and the predominance of staple fibre by weight. On limitation, the relevant date was taken as the date of filing of the RT 12 return, and the show cause notice was held to have been issued within the six-month period. The demand was therefore within time. Case-Laws Central Excise Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88748