https://www.taxtmi.com/caselaws?id=167342 Cotton yarn in hanks, cones, cheeses and doubling bobbins was treated as the same excisable commodity throughout the processing stages. The tariff entry and its explanations showed that these forms remained within the cotton yarn classification, and winding, reeling and doubling did not create a new product or amount to removal for manufacture of another commodity. Duty therefore could not be levied at the intermediate cone stage under Rules 9 and 49, especially where the exemption for yarn in plain reel hanks would otherwise be undermined. The extended definition of manufacture was read as targeting clearance from hank form for conversion into another form, not repeated levies at internal stages. en-us Wed, 10 Apr 1985 00:00:00 +0530 Tue, 16 Dec 2014 16:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167342 Cotton yarn in hanks, cones, cheeses and doubling bobbins was treated as the same excisable commodity throughout the processing stages. The tariff entry and its explanations showed that these forms remained within the cotton yarn classification, and winding, reeling and doubling did not create a new product or amount to removal for manufacture of another commodity. Duty therefore could not be levied at the intermediate cone stage under Rules 9 and 49, especially where the exemption for yarn in plain reel hanks would otherwise be undermined. The extended definition of manufacture was read as targeting clearance from hank form for conversion into another form, not repeated levies at internal stages. Case-Laws Central Excise Wed, 10 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167342