https://www.taxtmi.com/caselaws?id=40849 Central excise duty under Item 18E was stated to be chargeable on the yarn in the form in which it was cleared for further use, namely the unsized yarn taken from the spinning department to the weaving department, because there was no material showing clearance after sizing. The duty was therefore to be levied on the unsized weight of the yarn, not on a later processed sized form that was not the subject of clearance. The revision was allowed on merits, and the limitation issue and Rule 10A were not examined. en-us Sat, 26 Jul 1980 00:00:00 +0530 Sat, 15 May 2010 12:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40849 Central excise duty under Item 18E was stated to be chargeable on the yarn in the form in which it was cleared for further use, namely the unsized yarn taken from the spinning department to the weaving department, because there was no material showing clearance after sizing. The duty was therefore to be levied on the unsized weight of the yarn, not on a later processed sized form that was not the subject of clearance. The revision was allowed on merits, and the limitation issue and Rule 10A were not examined. Case-Laws Central Excise Sat, 26 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40849