https://www.taxtmi.com/caselaws?id=418603 Intermediate yarn that is not fully drawn and remains capable of further drawing or stretching answers the description of partially oriented yarn and is dutiable at its own stage, while the resultant textured yarn is to be tested separately for exemption under the relevant notification. Technical evidence and the applicable departmental clarification supported that classification, and contrary findings based on inadequate material could not stand. A deposit made during the pendency of the classification dispute was treated as duty paid, so refund or credit would follow according to law. en-us Wed, 09 Feb 2022 00:00:00 +0530 Wed, 15 Feb 2023 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418603 Intermediate yarn that is not fully drawn and remains capable of further drawing or stretching answers the description of partially oriented yarn and is dutiable at its own stage, while the resultant textured yarn is to be tested separately for exemption under the relevant notification. Technical evidence and the applicable departmental clarification supported that classification, and contrary findings based on inadequate material could not stand. A deposit made during the pendency of the classification dispute was treated as duty paid, so refund or credit would follow according to law. Case-Laws Central Excise Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418603