https://www.taxtmi.com/caselaws?id=271266 The Tribunal upheld the Commissioner (Appeals) decision on the dutiability of Polyester Sewing Thread, ruling that the processes applied by the appellants resulted in a commercially distinct product. The Tribunal emphasized that the transformation of multifold yarn through dyeing and rewinding created a new marketable product with a unique name, character, and use. Referring to a Board Circular, the Tribunal concluded that the production of Sewing Thread constituted manufacture under Section 2(f) of the Tariff, dismissing the appeal and affirming the findings of the Commissioner (Appeals) regarding the dutiability of the Polyester Sewing Thread. en-us Fri, 04 Sep 2015 00:00:00 +0530 Mon, 01 Feb 2016 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271266 The Tribunal upheld the Commissioner (Appeals) decision on the dutiability of Polyester Sewing Thread, ruling that the processes applied by the appellants resulted in a commercially distinct product. The Tribunal emphasized that the transformation of multifold yarn through dyeing and rewinding created a new marketable product with a unique name, character, and use. Referring to a Board Circular, the Tribunal concluded that the production of Sewing Thread constituted manufacture under Section 2(f) of the Tariff, dismissing the appeal and affirming the findings of the Commissioner (Appeals) regarding the dutiability of the Polyester Sewing Thread. Case-Laws Central Excise Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271266