https://www.taxtmi.com/caselaws?id=95730 Conversion of yarn from the bobbin stage into straight reel hanks did not amount to manufacture because it was only a change in form of the same commodity and did not create a new and distinct product. The Tribunal held that winding yarn on bobbins was merely an intermediary step in a continuous manufacturing process, so duty could not be levied on captive consumption at that stage. It also rejected reliance on the chapter note, holding that the new tariff did not expand the settled meaning of manufacture under the earlier excise law. Duty on bobbin-stage yarn was therefore unsustainable. en-us Wed, 06 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95730 Conversion of yarn from the bobbin stage into straight reel hanks did not amount to manufacture because it was only a change in form of the same commodity and did not create a new and distinct product. The Tribunal held that winding yarn on bobbins was merely an intermediary step in a continuous manufacturing process, so duty could not be levied on captive consumption at that stage. It also rejected reliance on the chapter note, holding that the new tariff did not expand the settled meaning of manufacture under the earlier excise law. Duty on bobbin-stage yarn was therefore unsustainable. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95730