https://www.taxtmi.com/caselaws?id=40941 Blended yarn under Tariff Item 18E was treated as manufactured and assessable at the spindle stage on its unsized weight. Sizing was described as a later process done to strengthen yarn for weaving, especially warp use, and not as a change in the basic character of the yarn. Prior revisional orders were relied on to confirm that, where yarn is cleared for captive use in unsized form from the spinning department, duty is chargeable on the form and weight in which it is removed. On that basis, the differential duty demands based on sized weight were quashed. en-us Tue, 14 Jul 1981 00:00:00 +0530 Tue, 18 May 2010 11:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40941 Blended yarn under Tariff Item 18E was treated as manufactured and assessable at the spindle stage on its unsized weight. Sizing was described as a later process done to strengthen yarn for weaving, especially warp use, and not as a change in the basic character of the yarn. Prior revisional orders were relied on to confirm that, where yarn is cleared for captive use in unsized form from the spinning department, duty is chargeable on the form and weight in which it is removed. On that basis, the differential duty demands based on sized weight were quashed. Case-Laws Central Excise Tue, 14 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40941