https://www.taxtmi.com/caselaws?id=165805 For yarn falling under Tariff Item 18E, central excise duty is to be assessed on the unsized weight at the spindle point when the yarn is cleared in unsized form for captive consumption. Sizing material is not includible in the assessable weight where the goods are not cleared as sized yarn. The revised position therefore replaces the lower authorities' adoption of sized weight, and duty must be worked out on the weight of yarn as actually cleared at the spindle point. en-us Tue, 28 Jul 1981 00:00:00 +0530 Tue, 12 Aug 2014 13:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165805 For yarn falling under Tariff Item 18E, central excise duty is to be assessed on the unsized weight at the spindle point when the yarn is cleared in unsized form for captive consumption. Sizing material is not includible in the assessable weight where the goods are not cleared as sized yarn. The revised position therefore replaces the lower authorities' adoption of sized weight, and duty must be worked out on the weight of yarn as actually cleared at the spindle point. Case-Laws Central Excise Tue, 28 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165805