https://www.taxtmi.com/caselaws?id=41280 Excise duty on yarn manufactured in composite mills is levied at the stage the yarn is manufactured and becomes marketable at the spindle stage. Sizing is a later process used only for weaving and is not part of the manufacture of yarn, so the added weight from sizing cannot be included in the duty base. The duty is therefore chargeable only on the weight of unsized yarn, not on sized yarn. en-us Thu, 30 Jul 1981 00:00:00 +0530 Tue, 01 Jun 2010 16:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41280 Excise duty on yarn manufactured in composite mills is levied at the stage the yarn is manufactured and becomes marketable at the spindle stage. Sizing is a later process used only for weaving and is not part of the manufacture of yarn, so the added weight from sizing cannot be included in the duty base. The duty is therefore chargeable only on the weight of unsized yarn, not on sized yarn. Case-Laws Central Excise Thu, 30 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41280