https://www.taxtmi.com/caselaws?id=166996 A processor who bought plain yarn from the market and only dyed or texturised it on job work basis could not be made liable for base-stage central excise duty in addition to the texturising duty. The tariff and exemption scheme was designed to collect duty at the spinning and texturising stages together only where the same spinning mill manufactured the base yarn and then processed it, so as to avoid double levy. The exemption notification did not create a separate duty liability for a customer or processor of market yarn. In the absence of evidence that the yarn had been removed without duty payment, it was to be treated as duty-paid, and any contrary claim lay against the spinning mill, not the processor. en-us Tue, 17 Apr 1984 00:00:00 +0530 Tue, 02 Dec 2014 18:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166996 A processor who bought plain yarn from the market and only dyed or texturised it on job work basis could not be made liable for base-stage central excise duty in addition to the texturising duty. The tariff and exemption scheme was designed to collect duty at the spinning and texturising stages together only where the same spinning mill manufactured the base yarn and then processed it, so as to avoid double levy. The exemption notification did not create a separate duty liability for a customer or processor of market yarn. In the absence of evidence that the yarn had been removed without duty payment, it was to be treated as duty-paid, and any contrary claim lay against the spinning mill, not the processor. Case-Laws Central Excise Tue, 17 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166996