https://www.taxtmi.com/caselaws?id=42580 Countervailing duty on imported partially oriented yarn is determined by the condition of the goods as imported, not by the yarn after a proposed texturising process. The customs rate therefore follows the imported description, here partially oriented yarn of 115 deniers, and cannot be increased by reference to the later process or to the duty applicable to texturised yarn. Any excise liability on the end product or on the texturising process is a separate matter for excise authorities and does not alter the customs duty on import. en-us Wed, 14 Jun 1989 00:00:00 +0530 Sat, 12 Jun 2010 10:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42580 Countervailing duty on imported partially oriented yarn is determined by the condition of the goods as imported, not by the yarn after a proposed texturising process. The customs rate therefore follows the imported description, here partially oriented yarn of 115 deniers, and cannot be increased by reference to the later process or to the duty applicable to texturised yarn. Any excise liability on the end product or on the texturising process is a separate matter for excise authorities and does not alter the customs duty on import. Case-Laws Central Excise Wed, 14 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42580