https://www.taxtmi.com/caselaws?id=92754 Duty attached at the stage when single ply yarn came into existence, because an excisable article is complete on manufacture and cannot escape duty until a later processing stage. As no duty had been paid either on cotton yarn in cone form or on the multifold straight cotton reel hank stage, the claimed exemption under Notification No. 53/91 for cleared multifold straight reel hanks was not available. The departmental demand was therefore upheld and the exemption claim failed. en-us Fri, 01 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92754 Duty attached at the stage when single ply yarn came into existence, because an excisable article is complete on manufacture and cannot escape duty until a later processing stage. As no duty had been paid either on cotton yarn in cone form or on the multifold straight cotton reel hank stage, the claimed exemption under Notification No. 53/91 for cleared multifold straight reel hanks was not available. The departmental demand was therefore upheld and the exemption claim failed. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92754