https://www.taxtmi.com/caselaws?id=117341 Dyeing of duty-paid yarn was treated as a manufacture-based levy only from 16-3-1995, when the relevant chapter note came into force; for the earlier period, no deeming provision applied, but the dyed yarn still had to be assessed on its enhanced value arising from the dyeing process. Duty already paid at the spindle stage on undyed yarn had to be adjusted against the duty demanded on the dyed yarn, so the demand required re-quantification after crediting the earlier payment. The original demand could not stand without that adjustment. en-us Fri, 09 Dec 2005 00:00:00 +0530 Thu, 21 Jun 2012 18:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117341 Dyeing of duty-paid yarn was treated as a manufacture-based levy only from 16-3-1995, when the relevant chapter note came into force; for the earlier period, no deeming provision applied, but the dyed yarn still had to be assessed on its enhanced value arising from the dyeing process. Duty already paid at the spindle stage on undyed yarn had to be adjusted against the duty demanded on the dyed yarn, so the demand required re-quantification after crediting the earlier payment. The original demand could not stand without that adjustment. Case-Laws Central Excise Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117341