https://www.taxtmi.com/caselaws?id=43020 The appeal, challenging the incorrect levy of excise duty on sizing material weight for yarn classification, was dismissed by the High Court. The court upheld the single Judge's decision, quashing the impugned order and demand notice. The judgment emphasized that sizing in yarn manufacturing does not constitute manufacturing new goods, and the distinction between sized yarn consumed internally and sold externally is irrelevant to determining the completion of yarn manufacturing. The court clarified that the sentence in a Delhi High Court judgment regarding duty on sized yarn weight was obiter dicta and did not alter the fundamental question of when yarn manufacturing is considered complete. en-us Fri, 12 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43020 The appeal, challenging the incorrect levy of excise duty on sizing material weight for yarn classification, was dismissed by the High Court. The court upheld the single Judge's decision, quashing the impugned order and demand notice. The judgment emphasized that sizing in yarn manufacturing does not constitute manufacturing new goods, and the distinction between sized yarn consumed internally and sold externally is irrelevant to determining the completion of yarn manufacturing. The court clarified that the sentence in a Delhi High Court judgment regarding duty on sized yarn weight was obiter dicta and did not alter the fundamental question of when yarn manufacturing is considered complete. Case-Laws Central Excise Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43020