https://www.taxtmi.com/caselaws?id=109885 Man-made metallic yarn made from duty-paid polyester film that is first metallised and then lacquered satisfies Notification No. 45/86-C.E., because the notification condition is met where the polyester film used in manufacture has already borne the appropriate excise or additional duty. Lacquering was treated as only a subsequent protective step to prevent oxidation and preserve the aluminium deposit, not as a process defeating the exemption. On that basis, the exemption for man-made metallic yarn falling within the specified tariff entry was available. en-us Tue, 17 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109885 Man-made metallic yarn made from duty-paid polyester film that is first metallised and then lacquered satisfies Notification No. 45/86-C.E., because the notification condition is met where the polyester film used in manufacture has already borne the appropriate excise or additional duty. Lacquering was treated as only a subsequent protective step to prevent oxidation and preserve the aluminium deposit, not as a process defeating the exemption. On that basis, the exemption for man-made metallic yarn falling within the specified tariff entry was available. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109885