https://www.taxtmi.com/caselaws?id=89374 The Tribunal ruled in favor of the appellants, setting aside the demand for duty at the single ply yarn stage. It held that duty paid at the multi-fold/double-fold stage was sufficient and that charging duty twice on the same commodity was impermissible. The Tribunal emphasized that double or multi-folding does not create a new product, aligning with previous court decisions. The judgment highlighted that duty cannot be demanded again at the single ply yarn stage after payment at the multi-fold/double-fold stage to avoid double charging on the same commodity. en-us Wed, 23 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89374 The Tribunal ruled in favor of the appellants, setting aside the demand for duty at the single ply yarn stage. It held that duty paid at the multi-fold/double-fold stage was sufficient and that charging duty twice on the same commodity was impermissible. The Tribunal emphasized that double or multi-folding does not create a new product, aligning with previous court decisions. The judgment highlighted that duty cannot be demanded again at the single ply yarn stage after payment at the multi-fold/double-fold stage to avoid double charging on the same commodity. Case-Laws Central Excise Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89374