https://www.taxtmi.com/caselaws?id=95201 The High Court of Madras held that duty for yarn counts exceeding prescribed limits should be imposed only on goods manufactured on the day of sample drawal. Tolerance limits in test results were deemed irrelevant, and the demand for additional duty was limited to the specific production day and sampled stock counts. The Court clarified that duty can be demanded for yarn manufactured on the sample drawal date and for yarn in stock on that day if sampled, rather than applying the excess counts duty to the entire production period between samples. en-us Mon, 16 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95201 The High Court of Madras held that duty for yarn counts exceeding prescribed limits should be imposed only on goods manufactured on the day of sample drawal. Tolerance limits in test results were deemed irrelevant, and the demand for additional duty was limited to the specific production day and sampled stock counts. The Court clarified that duty can be demanded for yarn manufactured on the sample drawal date and for yarn in stock on that day if sampled, rather than applying the excess counts duty to the entire production period between samples. Case-Laws Central Excise Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95201