https://www.taxtmi.com/caselaws?id=42217 The court upheld the authorities' classification of hand-knitting yarn as bulked yarn under Item No. 18, rendering it ineligible for exemption from excise duty. The court rejected the petitioners' argument that specific processing was necessary to classify the yarn as bulked yarn. Relying on previous orders and the manufacturing process description, the court dismissed the petition, finding no error in the authorities' decision. The court discharged the rule with no order as to costs, affirming the judgment. en-us Wed, 30 Mar 1988 00:00:00 +0530 Wed, 09 Jun 2010 18:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42217 The court upheld the authorities' classification of hand-knitting yarn as bulked yarn under Item No. 18, rendering it ineligible for exemption from excise duty. The court rejected the petitioners' argument that specific processing was necessary to classify the yarn as bulked yarn. Relying on previous orders and the manufacturing process description, the court dismissed the petition, finding no error in the authorities' decision. The court discharged the rule with no order as to costs, affirming the judgment. Case-Laws Central Excise Wed, 30 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42217