https://www.taxtmi.com/caselaws?id=107438 Twisting duty-paid yarn into draw twisted yarn was not treated as manufacture for excise purposes before 16-3-95, because the tariff then did not specifically classify draw twisted yarn as a separate taxable product. The later introduction of Chapter Heading 5302.49, Chapter Note 3 and Notification No. 36/95-C.E. showed subsequent statutory recognition of twisting as manufacture for that product, but that change did not apply retrospectively. Accordingly, draw twisted yarn was not leviable to duty for the period before 16-3-95, and the view of the Commissioner (Appeals) was affirmed against the assessee. en-us Wed, 13 Nov 2002 00:00:00 +0530 Thu, 22 Mar 2012 14:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107438 Twisting duty-paid yarn into draw twisted yarn was not treated as manufacture for excise purposes before 16-3-95, because the tariff then did not specifically classify draw twisted yarn as a separate taxable product. The later introduction of Chapter Heading 5302.49, Chapter Note 3 and Notification No. 36/95-C.E. showed subsequent statutory recognition of twisting as manufacture for that product, but that change did not apply retrospectively. Accordingly, draw twisted yarn was not leviable to duty for the period before 16-3-95, and the view of the Commissioner (Appeals) was affirmed against the assessee. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107438