https://www.taxtmi.com/caselaws?id=166641 The Tribunal upheld the classification of twisted and doubled cotton yarn and staple fibre yarn under Item 18E of the Central Excise Tariff Schedule, considering the process as a manufacturing activity. They directed reclassification based on product composition, granting relief to the appellants. The decision emphasized the distinction between spun yarn and filament yarn, highlighting the importance of fiber content for classification. The Tribunal's ruling aligned with previous decisions on similar matters, rejecting the appellants' argument that no new goods were produced through the twisting process. en-us Wed, 12 Oct 1983 00:00:00 +0530 Wed, 29 Oct 2014 14:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166641 The Tribunal upheld the classification of twisted and doubled cotton yarn and staple fibre yarn under Item 18E of the Central Excise Tariff Schedule, considering the process as a manufacturing activity. They directed reclassification based on product composition, granting relief to the appellants. The decision emphasized the distinction between spun yarn and filament yarn, highlighting the importance of fiber content for classification. The Tribunal's ruling aligned with previous decisions on similar matters, rejecting the appellants' argument that no new goods were produced through the twisting process. Case-Laws Central Excise Wed, 12 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166641