https://www.taxtmi.com/caselaws?id=41699 Twisted cotton/nylon yarn was examined for excisability under Item 18E of the Central Excise Tariff by applying the test of manufacture: duty could arise only if a new, commercially distinct product came into existence. The later tariff reclassification was held irrelevant to the earlier period because it had no retrospective effect, so liability had to be judged on the law then in force. Because the authorities had not properly examined whether twisting amounted to manufacture or whether the product was merely a mixture of duty-paid yarns, the liability question required fresh determination. The procedural notice based on alleged rule contravention could not stand in its existing form, and the refund direction was made conditional on the revised liability finding. en-us Fri, 08 Mar 1985 00:00:00 +0530 Sat, 05 Jun 2010 13:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41699 Twisted cotton/nylon yarn was examined for excisability under Item 18E of the Central Excise Tariff by applying the test of manufacture: duty could arise only if a new, commercially distinct product came into existence. The later tariff reclassification was held irrelevant to the earlier period because it had no retrospective effect, so liability had to be judged on the law then in force. Because the authorities had not properly examined whether twisting amounted to manufacture or whether the product was merely a mixture of duty-paid yarns, the liability question required fresh determination. The procedural notice based on alleged rule contravention could not stand in its existing form, and the refund direction was made conditional on the revised liability finding. Case-Laws Central Excise Fri, 08 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41699