https://www.taxtmi.com/caselaws?id=226204 Exemption notifications covering post-spindle yarn processes excluded sizing, while other processes such as beaming, warping, wrapping, winding and reeling remained exempt during the relevant period. Accordingly, the cost of those exempt processes could not be included in the assessable value of yarn, but sizing continued to attract duty on an ad valorem basis. The matter on sizing was left only for quantification of duty on the value of sized yarn. The legal principle stated is that where a notification specifically excludes one process from the exempted class, duty remains payable on that non-exempt process even if related processes are exempt. en-us Thu, 01 Mar 2012 00:00:00 +0530 Mon, 22 Apr 2013 07:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226204 Exemption notifications covering post-spindle yarn processes excluded sizing, while other processes such as beaming, warping, wrapping, winding and reeling remained exempt during the relevant period. Accordingly, the cost of those exempt processes could not be included in the assessable value of yarn, but sizing continued to attract duty on an ad valorem basis. The matter on sizing was left only for quantification of duty on the value of sized yarn. The legal principle stated is that where a notification specifically excludes one process from the exempted class, duty remains payable on that non-exempt process even if related processes are exempt. Case-Laws Central Excise Thu, 01 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226204