https://www.taxtmi.com/caselaws?id=117096 The Tribunal held that the conversion of cake yarn into cone yarn constitutes "manufacture" for duty imposition purposes. Duty is payable on cone yarn manufactured from cake yarn during the relevant period. The Tribunal rejected the Commissioner's confusion regarding duty payment, affirming duty liability at the conversion point. The Tribunal upheld duty demand but rejected penalty imposition, providing clarity on duty obligations and emphasizing duty payment at the manufacturing stage as per the Chapter Note. en-us Mon, 12 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 13:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117096 The Tribunal held that the conversion of cake yarn into cone yarn constitutes "manufacture" for duty imposition purposes. Duty is payable on cone yarn manufactured from cake yarn during the relevant period. The Tribunal rejected the Commissioner's confusion regarding duty payment, affirming duty liability at the conversion point. The Tribunal upheld duty demand but rejected penalty imposition, providing clarity on duty obligations and emphasizing duty payment at the manufacturing stage as per the Chapter Note. Case-Laws Central Excise Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117096