https://www.taxtmi.com/caselaws?id=119156 The Appellate Tribunal ruled that duty on dyed yarn cleared from the factory premises should be calculated based on the value of the dyed yarn, including the cost of dyeing. The Tribunal considered dyeing as an incidental process to manufacturing, following Section 2(f) and a Board Circular categorizing dyeing as part of the finishing process. Citing a Supreme Court precedent, the Tribunal emphasized duty payment on goods cleared from the factory without separating manufacturing stages. Consequently, the Tribunal allowed the revenue's appeal, overturning the Commissioner (Appeal)'s decision on duty payable for dyed yarn cleared from the factory premises. en-us Mon, 12 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 13:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119156 The Appellate Tribunal ruled that duty on dyed yarn cleared from the factory premises should be calculated based on the value of the dyed yarn, including the cost of dyeing. The Tribunal considered dyeing as an incidental process to manufacturing, following Section 2(f) and a Board Circular categorizing dyeing as part of the finishing process. Citing a Supreme Court precedent, the Tribunal emphasized duty payment on goods cleared from the factory without separating manufacturing stages. Consequently, the Tribunal allowed the revenue's appeal, overturning the Commissioner (Appeal)'s decision on duty payable for dyed yarn cleared from the factory premises. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119156