https://www.taxtmi.com/caselaws?id=91566 Conversion of single ply cotton yarn into double ply cotton yarn was treated as further processing of the same commodity, not manufacture of a new product. The tariff structure and comparable chapter note did not distinguish the two for duty purposes, and no single ply yarn was cleared before doubling. Excise duty therefore arose only when the double ply yarn was cleared, so the intermediate stage was not separately dutiable. en-us Tue, 24 Jun 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91566 Conversion of single ply cotton yarn into double ply cotton yarn was treated as further processing of the same commodity, not manufacture of a new product. The tariff structure and comparable chapter note did not distinguish the two for duty purposes, and no single ply yarn was cleared before doubling. Excise duty therefore arose only when the double ply yarn was cleared, so the intermediate stage was not separately dutiable. Case-Laws Central Excise Tue, 24 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91566