https://www.taxtmi.com/caselaws?id=40914 Excise duty on yarn used in composite mills is attracted at the stage of manufacture, while collection may be deferred until removal. The notification proviso was invalid to the extent it required duty on cellulosic spun yarn or cotton yarn that had been wholly exempted when used to produce cotton fabrics before 15 July 1977 and remained uncleared on that date, because delegated legislation could not retrospectively reimpose a duty the earlier exemption had removed. For those fabrics, duty remained payable only on cotton fabrics under the main charging clause; the discrimination argument did not save the retrospective operation. en-us Wed, 10 Sep 1980 00:00:00 +0530 Sat, 02 Feb 2019 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40914 Excise duty on yarn used in composite mills is attracted at the stage of manufacture, while collection may be deferred until removal. The notification proviso was invalid to the extent it required duty on cellulosic spun yarn or cotton yarn that had been wholly exempted when used to produce cotton fabrics before 15 July 1977 and remained uncleared on that date, because delegated legislation could not retrospectively reimpose a duty the earlier exemption had removed. For those fabrics, duty remained payable only on cotton fabrics under the main charging clause; the discrimination argument did not save the retrospective operation. Case-Laws Central Excise Wed, 10 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40914