https://www.taxtmi.com/caselaws?id=101283 Twisting yarn was treated as equivalent to doubling where two or more yarns are twisted together in one operation, so the activity fell within the notification granting nil duty to doubled yarn. The denial of exemption on the ground that the yarn was intended for socks was rejected because socks are produced by knitting and subsequent cutting and stitching of tubular fabric, not by direct use of yarn as such. The assessee was therefore entitled to the notification benefit. en-us Fri, 04 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101283 Twisting yarn was treated as equivalent to doubling where two or more yarns are twisted together in one operation, so the activity fell within the notification granting nil duty to doubled yarn. The denial of exemption on the ground that the yarn was intended for socks was rejected because socks are produced by knitting and subsequent cutting and stitching of tubular fabric, not by direct use of yarn as such. The assessee was therefore entitled to the notification benefit. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101283