https://www.taxtmi.com/caselaws?id=45415 Limitation under Section 11A was rejected because the proceedings were treated as a continuation of earlier classification disputes, with delay linked to earlier writ proceedings and the assessee's own conduct. On manufacture and classification, the Court applied the excise test that a process is taxable only if it yields a distinct and marketable commodity, noting the later marketability principle in Porritts & Spencer; the twisted cotton and nylon yarn classification under Tariff Item 18-A(ii) was therefore set aside and remitted for fresh consideration. en-us Fri, 24 Sep 1999 00:00:00 +0530 Sat, 10 Jul 2010 13:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45415 Limitation under Section 11A was rejected because the proceedings were treated as a continuation of earlier classification disputes, with delay linked to earlier writ proceedings and the assessee's own conduct. On manufacture and classification, the Court applied the excise test that a process is taxable only if it yields a distinct and marketable commodity, noting the later marketability principle in Porritts & Spencer; the twisted cotton and nylon yarn classification under Tariff Item 18-A(ii) was therefore set aside and remitted for fresh consideration. Case-Laws Central Excise Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45415