https://www.taxtmi.com/caselaws?id=49037 Single ply yarn is the excisable commodity, and duty attaches at the stage of its manufacture. Subsequent doubling or multifolding of that same yarn does not create a new product and does not amount to manufacture, so no fresh excise duty arises at the later stage. The fact that duty-paid yarn is further processed, or that an exemption notification refers to doubled yarn, does not change the levy test, which remains manufacture and marketability. The issue is therefore resolved by treating single yarn and doubled or multifolded yarn as not being different excisable goods for the purpose of later-stage levy. en-us Thu, 03 Aug 2006 00:00:00 +0530 Mon, 09 Aug 2010 12:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49037 Single ply yarn is the excisable commodity, and duty attaches at the stage of its manufacture. Subsequent doubling or multifolding of that same yarn does not create a new product and does not amount to manufacture, so no fresh excise duty arises at the later stage. The fact that duty-paid yarn is further processed, or that an exemption notification refers to doubled yarn, does not change the levy test, which remains manufacture and marketability. The issue is therefore resolved by treating single yarn and doubled or multifolded yarn as not being different excisable goods for the purpose of later-stage levy. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49037