https://www.taxtmi.com/caselaws?id=41866 Partially oriented yarn was treated as an excisable product with a distinct commercial identity and marketability, so it fell within the relevant tariff item and could not be treated as semi-finished goods for Rule 56-B purposes. The original permission under that rule was expressly temporary, and the excise authority could withdraw it when the factual basis for grant ceased. The amended Rules 9 and 49, read with the validating effect of the Finance Act, 1982, required duty to be paid before removal for texturisation, so duty could not be deferred until that stage. en-us Mon, 10 Nov 1986 00:00:00 +0530 Mon, 07 Jun 2010 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41866 Partially oriented yarn was treated as an excisable product with a distinct commercial identity and marketability, so it fell within the relevant tariff item and could not be treated as semi-finished goods for Rule 56-B purposes. The original permission under that rule was expressly temporary, and the excise authority could withdraw it when the factual basis for grant ceased. The amended Rules 9 and 49, read with the validating effect of the Finance Act, 1982, required duty to be paid before removal for texturisation, so duty could not be deferred until that stage. Case-Laws Central Excise Mon, 10 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41866