https://www.taxtmi.com/caselaws?id=41058 Acrylic hand-knitting bulked yarn that acquired noticeable bulk through steaming or similar hot or wet processing was treated as bulked yarn and therefore textured yarn, falling under Tariff Item 18(ii) rather than Item 18(i). Because the concessional Notification No. 27/75 applied only to yarn under Item 18(i), the goods did not qualify for the concession. The plea that duty under Item 18(ii) involved double levy was rejected, as the tariff separately charged the further processed textured yarn even if the base yarn had already suffered duty. The revision application failed and the duty demand was sustained. en-us Sat, 31 Jan 1981 00:00:00 +0530 Thu, 20 May 2010 16:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41058 Acrylic hand-knitting bulked yarn that acquired noticeable bulk through steaming or similar hot or wet processing was treated as bulked yarn and therefore textured yarn, falling under Tariff Item 18(ii) rather than Item 18(i). Because the concessional Notification No. 27/75 applied only to yarn under Item 18(i), the goods did not qualify for the concession. The plea that duty under Item 18(ii) involved double levy was rejected, as the tariff separately charged the further processed textured yarn even if the base yarn had already suffered duty. The revision application failed and the duty demand was sustained. Case-Laws Central Excise Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41058