https://www.taxtmi.com/caselaws?id=93510 Duty on woollen yarn was chargeable on removal from the factory, not at the spindle or single-yarn stage, because Rules 9 and 49 linked excise liability to removal and the trade notices treated the spindle stage only as an accountal point. Woollen yarn cleared in plain straight reel hanks qualified for exemption under the notification, which did not require the single yarn used in making the hanks to have already suffered duty. The Revenue could not import an additional condition absent from the text, and the demand was held unsustainable. en-us Fri, 24 Mar 2000 00:00:00 +0530 Mon, 14 Nov 2011 10:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93510 Duty on woollen yarn was chargeable on removal from the factory, not at the spindle or single-yarn stage, because Rules 9 and 49 linked excise liability to removal and the trade notices treated the spindle stage only as an accountal point. Woollen yarn cleared in plain straight reel hanks qualified for exemption under the notification, which did not require the single yarn used in making the hanks to have already suffered duty. The Revenue could not import an additional condition absent from the text, and the demand was held unsustainable. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93510