https://www.taxtmi.com/caselaws?id=42311 Excise duty applies where processing of duty-paid inputs brings into existence a new commodity with a distinct name, character or use; trade parlance and market understanding are the primary guides for tariff classification. Applying that test, PPRF yarn made by doubling duty-paid polyester spun yarn with duty-paid rayon filament yarn was treated as a commercially distinct product known differently from its component yarns. The classification finding was accepted as a factual determination made on correct legal principles, so the product was held to be separately excisable and the assessee was not entitled to refund. en-us Mon, 29 Aug 1988 00:00:00 +0530 Tue, 10 Feb 2026 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42311 Excise duty applies where processing of duty-paid inputs brings into existence a new commodity with a distinct name, character or use; trade parlance and market understanding are the primary guides for tariff classification. Applying that test, PPRF yarn made by doubling duty-paid polyester spun yarn with duty-paid rayon filament yarn was treated as a commercially distinct product known differently from its component yarns. The classification finding was accepted as a factual determination made on correct legal principles, so the product was held to be separately excisable and the assessee was not entitled to refund. Case-Laws Central Excise Mon, 29 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42311