https://www.taxtmi.com/caselaws?id=111736 Winding single ply yarn from cops or bobbins into cones did not amount to manufacture because the process did not change the yarn's name, character, or use. Although Chapter Note 1 to Chapter 52 treats winding or conversion from one form to another as manufacture, a fresh levy arises only where the process results in new goods. On the facts, the yarn remained the same commercial product throughout, no new and distinct excisable product came into existence, and a second duty demand was not sustainable. en-us Wed, 05 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 10:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111736 Winding single ply yarn from cops or bobbins into cones did not amount to manufacture because the process did not change the yarn's name, character, or use. Although Chapter Note 1 to Chapter 52 treats winding or conversion from one form to another as manufacture, a fresh levy arises only where the process results in new goods. On the facts, the yarn remained the same commercial product throughout, no new and distinct excisable product came into existence, and a second duty demand was not sustainable. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111736