https://www.taxtmi.com/caselaws?id=166200 Doubling and twisting separately finished duty-paid polyester yarn and rayon filament yarn into PPRF was treated as manufacture because the resulting product emerged as a distinct, marketable yarn with a separate commercial identity and use; classification under the residuary tariff entry was therefore upheld. The refund claim also failed because the assessee had not effectively challenged the approved classification at the relevant stage and could not later use refund proceedings to question the levy collaterally. The order sustaining the residuary classification and rejecting refund was maintained. en-us Sat, 04 Jun 1983 00:00:00 +0530 Thu, 28 Aug 2014 15:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166200 Doubling and twisting separately finished duty-paid polyester yarn and rayon filament yarn into PPRF was treated as manufacture because the resulting product emerged as a distinct, marketable yarn with a separate commercial identity and use; classification under the residuary tariff entry was therefore upheld. The refund claim also failed because the assessee had not effectively challenged the approved classification at the relevant stage and could not later use refund proceedings to question the levy collaterally. The order sustaining the residuary classification and rejecting refund was maintained. Case-Laws Central Excise Sat, 04 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166200