https://www.taxtmi.com/caselaws?id=93591 For captively consumed man-made yarn in a composite mill, assessable value for duty was to be determined on the basis of unsized yarn rather than sized yarn. Sizing was not treated as a manufacturing process for Chapter 55 under the relevant tariff entry, and the Board's section 37B order, read with the principle relied upon, supported valuation at the pre-sizing stage. Duty therefore had to be computed on the yarn's value before sizing, not on the value after sizing, where the yarn was used in weaving within the same mill. en-us Fri, 19 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93591 For captively consumed man-made yarn in a composite mill, assessable value for duty was to be determined on the basis of unsized yarn rather than sized yarn. Sizing was not treated as a manufacturing process for Chapter 55 under the relevant tariff entry, and the Board's section 37B order, read with the principle relied upon, supported valuation at the pre-sizing stage. Duty therefore had to be computed on the yarn's value before sizing, not on the value after sizing, where the yarn was used in weaving within the same mill. Case-Laws Central Excise Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93591