https://www.taxtmi.com/caselaws?id=120220 High twisting of texturised yarn did not amount to manufacture because the process did not produce a new excisable product with a distinct identity; the output remained twisted yarn, supported by the chemical examiner's opinion. On that basis, Chapter Note 3 of Chapter 54 of the Central Excise Tariff Act, 1985 and Section 2(f) of the Central Excise Act, 1944 were not satisfied. The availability of exemption to similarly placed assessees under the relevant notifications also supported the view adopted by the Commissioner, so the exemption was held available and the departmental appeal failed. en-us Thu, 30 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 16:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120220 High twisting of texturised yarn did not amount to manufacture because the process did not produce a new excisable product with a distinct identity; the output remained twisted yarn, supported by the chemical examiner's opinion. On that basis, Chapter Note 3 of Chapter 54 of the Central Excise Tariff Act, 1985 and Section 2(f) of the Central Excise Act, 1944 were not satisfied. The availability of exemption to similarly placed assessees under the relevant notifications also supported the view adopted by the Commissioner, so the exemption was held available and the departmental appeal failed. Case-Laws Central Excise Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120220