https://www.taxtmi.com/caselaws?id=165864 Dyed worsted woollen yarn that had already suffered duty at the grey stage was treated as not liable to a second levy merely because it was later dyed. The processing did not bring into existence a new commodity with a different name, character or use, and dyeing of woollen yarn was not covered as manufacture under central excise law. Duty was therefore regarded as arising only once, based on the form in which the yarn was cleared from the factory of production, so no further duty was leviable on the dyed processed yarn. en-us Tue, 02 Feb 1982 00:00:00 +0530 Thu, 14 Aug 2014 10:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165864 Dyed worsted woollen yarn that had already suffered duty at the grey stage was treated as not liable to a second levy merely because it was later dyed. The processing did not bring into existence a new commodity with a different name, character or use, and dyeing of woollen yarn was not covered as manufacture under central excise law. Duty was therefore regarded as arising only once, based on the form in which the yarn was cleared from the factory of production, so no further duty was leviable on the dyed processed yarn. Case-Laws Central Excise Tue, 02 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165864