https://www.taxtmi.com/caselaws?id=101863 Twisting polyester yarn with cotton yarn was treated as manufacture because the doubled yarn became commercially and technically distinct from either original yarn, even though it remained classifiable in Chapter 54 by predominance of weight. The demand raised through a corrigendum was time-barred as it was issued beyond six months from the relevant date, so that additional demand could not stand. Classification under Heading 5403 was accepted on the assessee's own position, and the notification claim failed because no retrospective effect was expressly provided; the exemption operated only prospectively. en-us Wed, 21 Nov 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101863 Twisting polyester yarn with cotton yarn was treated as manufacture because the doubled yarn became commercially and technically distinct from either original yarn, even though it remained classifiable in Chapter 54 by predominance of weight. The demand raised through a corrigendum was time-barred as it was issued beyond six months from the relevant date, so that additional demand could not stand. Classification under Heading 5403 was accepted on the assessee's own position, and the notification claim failed because no retrospective effect was expressly provided; the exemption operated only prospectively. Case-Laws Central Excise Wed, 21 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101863