https://www.taxtmi.com/caselaws?id=153385 The Tribunal ruled in favor of Nayana Textiles in a case involving duty demand on polyester crimped yarn cleared under a CT-3 certificate. It held that duty liability falls on Vibha Impex, the receiving unit, rather than Nayana Textiles, the supplying unit, due to contradictory statements and evidence. The Tribunal also determined that duty on raw materials is not required when finished products have already been taxed. As a result, the department's appeal was dismissed, and Nayana Textiles' cross objection was upheld. en-us Fri, 29 Jan 2010 00:00:00 +0530 Tue, 23 Jul 2013 11:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153385 The Tribunal ruled in favor of Nayana Textiles in a case involving duty demand on polyester crimped yarn cleared under a CT-3 certificate. It held that duty liability falls on Vibha Impex, the receiving unit, rather than Nayana Textiles, the supplying unit, due to contradictory statements and evidence. The Tribunal also determined that duty on raw materials is not required when finished products have already been taxed. As a result, the department's appeal was dismissed, and Nayana Textiles' cross objection was upheld. Case-Laws Central Excise Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153385