https://www.taxtmi.com/caselaws?id=42535 Partially oriented yarn transported as semi-finished goods under Rule 56B retained its character for concessional excise treatment. Because the yarn fell within the relevant tariff entry and the notification defined base yarn by reference to that entry, it was treated as base yarn for the concessional duty notification. Its movement for texturising did not change its classification, so the concessional rate applied to the resulting texturised yarn and the contrary duty order was set aside. en-us Thu, 29 Jun 1989 00:00:00 +0530 Fri, 11 Jun 2010 17:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42535 Partially oriented yarn transported as semi-finished goods under Rule 56B retained its character for concessional excise treatment. Because the yarn fell within the relevant tariff entry and the notification defined base yarn by reference to that entry, it was treated as base yarn for the concessional duty notification. Its movement for texturising did not change its classification, so the concessional rate applied to the resulting texturised yarn and the contrary duty order was set aside. Case-Laws Central Excise Thu, 29 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42535