https://www.taxtmi.com/caselaws?id=1074 The Supreme Court dismissed the appeal filed by the Revenue against the Final Order of the Tribunal under Section 35L(b) of the Central Excise Act, 1944. The Court upheld the Tribunal's decision that the process of twisting and doubling of cellulosic filament yarn with a blended yarn does not amount to manufacture under Section 2(F) of the Act. The Court referenced previous case law to support its conclusion and ruled in favor of the assessee, affirming that the process does not result in the emergence of a new commodity and therefore, the yarn remains unchanged and not subject to duty under a different tariff item. en-us Wed, 29 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1074 The Supreme Court dismissed the appeal filed by the Revenue against the Final Order of the Tribunal under Section 35L(b) of the Central Excise Act, 1944. The Court upheld the Tribunal's decision that the process of twisting and doubling of cellulosic filament yarn with a blended yarn does not amount to manufacture under Section 2(F) of the Act. The Court referenced previous case law to support its conclusion and ruled in favor of the assessee, affirming that the process does not result in the emergence of a new commodity and therefore, the yarn remains unchanged and not subject to duty under a different tariff item. Case-Laws Central Excise Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1074